https://www.taxtmi.com/caselaws?id=47969 Diesel used to generate electricity for manufacturing polyester yarn was treated as raw material under the Rajasthan Sales Tax Act because the statutory definition of raw material expressly included fuel required for manufacture. The diesel was also entered in the registration certificate as raw material, and that entry bound the dealer and the department until lawfully cancelled, modified, or revised. The assessing authority could not recharacterise the commodity in collateral assessment proceedings to deny concessional tax treatment. The concession was therefore available, and the assessment orders disallowing it were set aside. en-us Fri, 12 Jan 2007 00:00:00 +0530 Mon, 09 Jun 2014 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47969 Diesel used to generate electricity for manufacturing polyester yarn was treated as raw material under the Rajasthan Sales Tax Act because the statutory definition of raw material expressly included fuel required for manufacture. The diesel was also entered in the registration certificate as raw material, and that entry bound the dealer and the department until lawfully cancelled, modified, or revised. The assessing authority could not recharacterise the commodity in collateral assessment proceedings to deny concessional tax treatment. The concession was therefore available, and the assessment orders disallowing it were set aside. Case-Laws VAT and Sales Tax Fri, 12 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47969