https://www.taxtmi.com/caselaws?id=164370 Under the Gujarat sales tax scheme, fuels used to generate electricity for the manufacturing line may qualify as "raw material", "processing material" or "consumable stores" where the power is directly and integrally deployed in manufacture, even though the fuels do not become part of the finished product. The Gujarat provisions were read broadly, and a restrictive noscitur a sociis approach was rejected because it would cut down the statutory purpose. The Gujarat statutory language was also distinguished from Coastal Chemicals, and the broader tests in J.K. Cotton and Ballarpur Industries were treated as the governing principles. The claimed benefit does not extend to electricity used for non-manufacturing purposes. en-us Fri, 26 Feb 2010 00:00:00 +0530 Sat, 05 Dec 2020 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164370 Under the Gujarat sales tax scheme, fuels used to generate electricity for the manufacturing line may qualify as "raw material", "processing material" or "consumable stores" where the power is directly and integrally deployed in manufacture, even though the fuels do not become part of the finished product. The Gujarat provisions were read broadly, and a restrictive noscitur a sociis approach was rejected because it would cut down the statutory purpose. The Gujarat statutory language was also distinguished from Coastal Chemicals, and the broader tests in J.K. Cotton and Ballarpur Industries were treated as the governing principles. The claimed benefit does not extend to electricity used for non-manufacturing purposes. Case-Laws VAT and Sales Tax Fri, 26 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164370