https://www.taxtmi.com/caselaws?id=163586 High speed diesel oil used to run a generator in a factory qualifies as a concessional input where it is intended for generation of electricity for production purposes. The statutory scheme under the Central Sales Tax Act and the Registration and Turnover Rules covers goods used as fuel and similar items in manufacturing, and separately covers goods used in generation or distribution of electricity. The phrase relating to generation or distribution of electricity is not limited by the words "for sale", so fuel used for operating a factory generator falls within the registration certificate and is eligible for concessional tax treatment. en-us Fri, 30 Mar 2007 00:00:00 +0530 Fri, 04 Apr 2014 18:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163586 High speed diesel oil used to run a generator in a factory qualifies as a concessional input where it is intended for generation of electricity for production purposes. The statutory scheme under the Central Sales Tax Act and the Registration and Turnover Rules covers goods used as fuel and similar items in manufacturing, and separately covers goods used in generation or distribution of electricity. The phrase relating to generation or distribution of electricity is not limited by the words "for sale", so fuel used for operating a factory generator falls within the registration certificate and is eligible for concessional tax treatment. Case-Laws VAT and Sales Tax Fri, 30 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163586