https://www.taxtmi.com/caselaws?id=162410 An exemption or input-tax benefit under a sales tax notification can validly exclude high speed diesel where the fuel is used only to generate electricity for running the factory and is not directly used in the manufacture or processing of the final goods. The classification between goods directly used in manufacture and goods not so used was treated as rational and connected to the statutory object of granting relief only for qualifying input goods. On that basis, the exclusion was found to be within the power conferred by section 15-A and not violative of Article 14. en-us Wed, 21 Mar 2001 00:00:00 +0530 Wed, 26 Feb 2014 12:59:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162410 An exemption or input-tax benefit under a sales tax notification can validly exclude high speed diesel where the fuel is used only to generate electricity for running the factory and is not directly used in the manufacture or processing of the final goods. The classification between goods directly used in manufacture and goods not so used was treated as rational and connected to the statutory object of granting relief only for qualifying input goods. On that basis, the exclusion was found to be within the power conferred by section 15-A and not violative of Article 14. Case-Laws VAT and Sales Tax Wed, 21 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162410