https://www.taxtmi.com/caselaws?id=246011 Where the statutory definition of raw material expressly includes fuel required for manufacture, diesel and lubricants used in a captive power plant to generate electricity for running the factory are treated as raw material for tax purposes. The distinction between direct and indirect use in the manufacturing process is immaterial once the legislature has enlarged the definition in this manner. The concessional rate therefore applied, and the demand based on the higher rate was unsustainable. en-us Mon, 03 Feb 2014 00:00:00 +0530 Fri, 24 Jul 2015 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246011 Where the statutory definition of raw material expressly includes fuel required for manufacture, diesel and lubricants used in a captive power plant to generate electricity for running the factory are treated as raw material for tax purposes. The distinction between direct and indirect use in the manufacturing process is immaterial once the legislature has enlarged the definition in this manner. The concessional rate therefore applied, and the demand based on the higher rate was unsustainable. Case-Laws VAT and Sales Tax Mon, 03 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246011