https://www.taxtmi.com/caselaws?id=167778 High speed diesel and L.D. oil purchased to run generators for producing electricity used in manufacturing were treated as fuel used for the purpose of manufacture under section 4B of the U.P. Trade Tax Act, 1948. The court reasoned that the oil generated heat and electricity which was directly employed in the manufacturing activity, so the view that such oil was not fuel was unsustainable. The assessee was therefore entitled to the exemption. en-us Tue, 12 Mar 2013 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167778 High speed diesel and L.D. oil purchased to run generators for producing electricity used in manufacturing were treated as fuel used for the purpose of manufacture under section 4B of the U.P. Trade Tax Act, 1948. The court reasoned that the oil generated heat and electricity which was directly employed in the manufacturing activity, so the view that such oil was not fuel was unsustainable. The assessee was therefore entitled to the exemption. Case-Laws VAT and Sales Tax Tue, 12 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167778