https://www.taxtmi.com/caselaws?id=163896 Kerosene oil used only as fuel in the calcination stage for manufacturing titanium dioxide is not an industrial raw material under the Kerala General Sales Tax Act, 1963. The relevant test is whether the input goes into the making of the finished product, forms part of the manufacturing stream, or is consumed in a way that leaves it physically identifiable in the end product. Because kerosene operated merely as an aid to the process and did not physically enter or remain identifiable in titanium dioxide, it did not qualify for concessional treatment or form 18 declarations. The denial of concessional tax treatment for such fuel use was upheld. en-us Tue, 07 Oct 2008 00:00:00 +0530 Thu, 27 Nov 2014 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163896 Kerosene oil used only as fuel in the calcination stage for manufacturing titanium dioxide is not an industrial raw material under the Kerala General Sales Tax Act, 1963. The relevant test is whether the input goes into the making of the finished product, forms part of the manufacturing stream, or is consumed in a way that leaves it physically identifiable in the end product. Because kerosene operated merely as an aid to the process and did not physically enter or remain identifiable in titanium dioxide, it did not qualify for concessional treatment or form 18 declarations. The denial of concessional tax treatment for such fuel use was upheld. Case-Laws VAT and Sales Tax Tue, 07 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163896