https://www.taxtmi.com/caselaws?id=181014 The concessional rate under Notification No. P.4 (8) Finance/Group-4/91-110 dated 6/3/1991 applied to copper purchased for manufacturing electric wires and cables, because the notified benefit extended to copper used in producing products made of copper. The factual findings of the Deputy Commissioner (Appeals) and the Tax Board accepted that the copper was so used, and the assessing authority failed to disprove that use. On that record, the matter raised no substantial question of law, and the concession could not be denied. en-us Fri, 10 Apr 2015 00:00:00 +0530 Wed, 06 Apr 2016 09:01:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181014 The concessional rate under Notification No. P.4 (8) Finance/Group-4/91-110 dated 6/3/1991 applied to copper purchased for manufacturing electric wires and cables, because the notified benefit extended to copper used in producing products made of copper. The factual findings of the Deputy Commissioner (Appeals) and the Tax Board accepted that the copper was so used, and the assessing authority failed to disprove that use. On that record, the matter raised no substantial question of law, and the concession could not be denied. Case-Laws VAT and Sales Tax Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181014