https://www.taxtmi.com/caselaws?id=169082 Diesel purchased against Form C for transporting sugarcane from purchase centres to the factory was treated as used in an activity integrally connected with manufacture, because cane movement to the factory was commercially necessary for crushing and sugar production. Diesel used for farm equipment maintenance and repair was also regarded as part of the assessee's quality-improvement and yield-maximising activity linked to sugar manufacture. On that basis, both uses were treated as within the authorised purpose under section 8(3)(b), and penalty under section 10A was not sustainable on either count. en-us Wed, 15 Jan 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169082 Diesel purchased against Form C for transporting sugarcane from purchase centres to the factory was treated as used in an activity integrally connected with manufacture, because cane movement to the factory was commercially necessary for crushing and sugar production. Diesel used for farm equipment maintenance and repair was also regarded as part of the assessee's quality-improvement and yield-maximising activity linked to sugar manufacture. On that basis, both uses were treated as within the authorised purpose under section 8(3)(b), and penalty under section 10A was not sustainable on either count. Case-Laws VAT and Sales Tax Wed, 15 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169082