https://www.taxtmi.com/caselaws?id=164936 Goods used in an integrated mining operation may qualify for concessional purchase under the Central Sales Tax regime even if they do not enter the final product, where they are functionally and commercially necessary to the process. High speed diesel was treated as directly consumed in running mining machinery and therefore covered by the statutory facility. Cement was also treated as eligible, but only to the extent it was used for installation and essential mining infrastructure, requiring reconsideration of its period and extent of use. The penalty notice under section 10A was not finally determined, and the dealer was left to reply before the assessing authority. en-us Wed, 03 Nov 2010 00:00:00 +0530 Fri, 19 Sep 2014 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164936 Goods used in an integrated mining operation may qualify for concessional purchase under the Central Sales Tax regime even if they do not enter the final product, where they are functionally and commercially necessary to the process. High speed diesel was treated as directly consumed in running mining machinery and therefore covered by the statutory facility. Cement was also treated as eligible, but only to the extent it was used for installation and essential mining infrastructure, requiring reconsideration of its period and extent of use. The penalty notice under section 10A was not finally determined, and the dealer was left to reply before the assessing authority. Case-Laws VAT and Sales Tax Wed, 03 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164936