https://www.taxtmi.com/caselaws?id=756885 Transportation of sugarcane from the cane purchase centre to the factory gate was treated as an integral and incidental part of the inseparable manufacturing process of sugar. On that basis, the concessional diesel benefit under the notification dated 10.08.2017 was held applicable, because the notification contained no express exclusion for sugar manufacturing units. The later notification dated 07.12.2019, dealing with transportation of sugarcane, could not be used to defeat the independent entitlement under the earlier notification. The contrary view of the Commissioner and the Tribunal was found incorrect, 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 Transportation of sugarcane from the cane purchase centre to the factory gate was treated as an integral and incidental part of the inseparable manufacturing process of sugar. On that basis, the concessional diesel benefit under the notification dated 10.08.2017 was held applicable, because the notification contained no express exclusion for sugar manufacturing units. The later notification dated 07.12.2019, dealing with transportation of sugarcane, could not be used to defeat the independent entitlement under the earlier notification. The contrary view of the Commissioner and the Tribunal was found incorrect, 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