TaxTMI 
TaxTMI 
2004 (3) TMI 721
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....y the respondent Nos. 3 and 4 respectively in so far as it relates to the deletion of the diesel oil from the recognition certificate. The petitioner has also prayed for the issue of a mandamus restraining the respondents from taking any process in pursuance of the notices dated September 19, 2000 and August 24, 2000 and circular dated August 5, 2000 issued by the respondents. The petitioner has also prayed for the issue of a writ of mandamus directing the respondents to issue form III-B regularly for the purchase of diesel oil to be used in diesel generator set for the running of factory of the petitioner. 3.. The petitioner is a limited company incorporated under the Indian Companies Act, 1956 having its registered office at 3879Grover....
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.... grant to him in respect of such goods a recognition certificate in such form, and subject to such conditions, as may be prescribed. Explanation.-For the purpose of this sub-section,- (a) goods required for use in manufacture shall mean raw materials, processing materials, machinery, plant, equipment, consumable stores, spare parts, accessories, components, sub-assemblies, fuels or lubricants; and" 5.. The petitioner has been making purchase of diesel oil against form III-B from Indian Oil Corporation Limited on payment of 2.5 per cent as tax. 6.. In pursuance of the circular dated August 5, 2000 issued by the Commissioner, Trade Tax, U.P., Lucknow communicated to all the oil companies, including the respondents Nos. 4 and 5, th....
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....s installed in the factory are part and parcel of the machinery as held by the Supreme Court in Commissioner of Income-tax v. Mir Mohammad Ali [1964] 53 ITR 165 (vide pages 171 and 172). 33.. The word 'require' has been interpreted in 21st Century Reference Dictionary, Volume II, page 701 as follows: 'to depend on for success, fulfilment growth'. 36.. In the Central Excise Act also fuel oil used for production of electricity for the ultimate production and manufacture of finished goods is treated as fuel in the manufacture or production of the finished goods vide Indian Oil Corporation v. Collector, Central Excise (1985) 19 ELT 145 (Trib). 37.. In Indian Farmers Fertiliser Co-operative Ltd. v. Collector of Central Excise AIR 199....
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....nt that the word 'directly' should be added in section 4-B(2) before the words 'for use in the manufacture by him'. 41.. In our opinion, the word 'fuel' will include all kinds of fuel whether in gaseous, liquid or solid form and hence it will include diesel oil, fuel, RFO, natural gas, naphtha, etc." 9.. In the circumstances, the controversy raised in this writ petition is squarely covered by the decision of the Allahabad High Court in Writ Petition No. 628 of 2000 (Vam Organic Chemicals Limited v. State of Uttar Pradesh [2003] 132 STC 8). Therefore, the writ petition deserves to be allowed. 10.. In view of the aforesaid discussions, writ petition is allowed. The impugned circular dated August 5, 2000, the notices dated September 1....