https://www.taxtmi.com/caselaws?id=163876 Superior kerosene oil purchased at concessional rate against form 37 qualified as an eligible input under section 5A of the Karnataka Sales Tax Act because it was used as a consumable and catalyst in melting and mixing bitumen, jelly and chemicals to produce bitumen mixture or asphalt. The process resulted in a commercially distinct product fit for road laying, satisfying the manufacture test. As the input was used in manufacture and the resulting mixture was deployed in works contracts, there was no contravention of section 5A(3)(iii), and penalty for alleged misuse of the declaration form could not be sustained. en-us Tue, 10 Feb 2009 00:00:00 +0530 Tue, 18 Nov 2014 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163876 Superior kerosene oil purchased at concessional rate against form 37 qualified as an eligible input under section 5A of the Karnataka Sales Tax Act because it was used as a consumable and catalyst in melting and mixing bitumen, jelly and chemicals to produce bitumen mixture or asphalt. The process resulted in a commercially distinct product fit for road laying, satisfying the manufacture test. As the input was used in manufacture and the resulting mixture was deployed in works contracts, there was no contravention of section 5A(3)(iii), and penalty for alleged misuse of the declaration form could not be sustained. Case-Laws VAT and Sales Tax Tue, 10 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163876