https://www.taxtmi.com/caselaws?id=756885 The Allahabad HC held that a sugar manufacturer was entitled to concessional tax rates on diesel used for transporting sugarcane from purchase centers to factory premises under the 10.08.2017 notification. The court ruled that transportation of sugarcane from purchase centers to factory is integral to the manufacturing process, following precedent in Triveni Engineering Industries Ltd. The court rejected the argument that receiving benefits under the 07.12.2019 notification precluded benefits under the 10.08.2017 notification, finding no restrictive clause preventing dual benefits. The Commercial Tax Tribunal's denial was overturned, and the revision was allowed. en-us Fri, 02 Aug 2024 00:00:00 +0530 Mon, 12 Aug 2024 08:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756885 The Allahabad HC held that a sugar manufacturer was entitled to concessional tax rates on diesel used for transporting sugarcane from purchase centers to factory premises under the 10.08.2017 notification. The court ruled that transportation of sugarcane from purchase centers to factory is integral to the manufacturing process, following precedent in Triveni Engineering Industries Ltd. The court rejected the argument that receiving benefits under the 07.12.2019 notification precluded benefits under the 10.08.2017 notification, finding no restrictive clause preventing dual benefits. The Commercial Tax Tribunal's denial was overturned, and the revision was allowed. Case-Laws VAT and Sales Tax Fri, 02 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756885