2013 (3) TMI 586

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Respondent : K.P. Upadhyaya, Chief Standing Counsel JUDGMENT:- The judgment of the court was delivered by BARIN GHOSH C.J.-Being a manufacturer, revisionist applied for exemption in respect of raw materials and other products under section 4B of the U.P. Trade Tax Act, 1948. In the application, amongst others, it was mentioned that the revisionist uses, for manufacturing purpose, fu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... speed diesel. The order of the assessing officer was accepted by the appellate authority. The revisionist, accordingly, approached the Tribunal. The Tribunal noticed that, while making the application, amongst others, it was clearly indicated that the revisionist is also seeking exemption in respect of fuel used for manufacturing activity. The Tribunal, therefore, as it appears, proceeded on the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....also not disputed by the assessing authority or by the appellate authority or by the Tribunal that the revisionist did purchase high speed diesel or LD oil for running generators. The question was, whether either of them or both of them could be treated as fuel. The fact remains that fuel is that thing, which encourages generation of heat. High speed diesel or LD oil were used for that purpose onl....