https://www.taxtmi.com/caselaws?id=162514 Furnace oil used as an aid in manufacturing iron and steel goods fell within goods "used" or "consumed" in manufacture under rule 29(xii) of the Punjab General Sales Tax Rules, 1949, because the expression was construed broadly to include a process integrally connected with production and essential to commercial manufacture. The oil did not have to remain in the finished product to qualify for deduction. On that construction, furnace oil already subjected to tax and used in manufacture was eligible for the deduction claimed. en-us Mon, 18 Sep 2006 00:00:00 +0530 Fri, 28 Feb 2014 18:21:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162514 Furnace oil used as an aid in manufacturing iron and steel goods fell within goods "used" or "consumed" in manufacture under rule 29(xii) of the Punjab General Sales Tax Rules, 1949, because the expression was construed broadly to include a process integrally connected with production and essential to commercial manufacture. The oil did not have to remain in the finished product to qualify for deduction. On that construction, furnace oil already subjected to tax and used in manufacture was eligible for the deduction claimed. Case-Laws VAT and Sales Tax Mon, 18 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162514