https://www.taxtmi.com/caselaws?id=167738 Diesel brought into a local area remained liable to entry tax where the charging notification covered scheduled goods at the notified rate, and its use as a raw material for generating electricity did not by itself create an exemption. The later amended notification also made clear that goods specified in the earlier notification would continue to bear the notified rate even when brought in as raw materials, component parts or inputs. On that construction, diesel stayed taxable at four per cent notwithstanding its use in manufacture, and the contrary view treating it as exempt was incorrect. en-us Tue, 04 Sep 2012 00:00:00 +0530 Tue, 06 Jan 2015 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167738 Diesel brought into a local area remained liable to entry tax where the charging notification covered scheduled goods at the notified rate, and its use as a raw material for generating electricity did not by itself create an exemption. The later amended notification also made clear that goods specified in the earlier notification would continue to bear the notified rate even when brought in as raw materials, component parts or inputs. On that construction, diesel stayed taxable at four per cent notwithstanding its use in manufacture, and the contrary view treating it as exempt was incorrect. Case-Laws VAT and Sales Tax Tue, 04 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167738