2014 (4) TMI 448

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....t sales tax revision petition has been filed by the petitioner-Department under Section 86 of the Rajasthan Sales Tax Act, 1994 (hereinafter referred to as 'the said Act') challenging the order dated 10.11.04 passed by the Rajasthan Tax Board, Ajmer (hereinafter referred to as 'the Board') in Appeal No. 502/04, whereby the Board has dismissed the appeal filed by the petitioner-appe....

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....g to the assessing authority the applicable tax rate for purchase of diesel for power generation was 4% as per Section 10(3) of the said Act. The assessing authority, after serving the notice and taking into consideration the reply filed by the assessee, passed the order dated 14.6.01 raising demand of Rs. 5,05,088/- against the respondent-assessee. Being aggrieved by the said order, the responden....

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....n case of Commercial Taxation Officer, Udaipur Vs. Rajasthan Taxchem Ltd. (2007) 3 SCC, 124 clinches the issue, wherein it has been observed as under :-  "The definition of raw material under Section 2(34) which specifically includes fuel required for the purpose of manufacture as raw material. The word includes gives a wider meaning to the words or phrases in the Statute. The word includes ....