2013 (8) TMI 975

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....i, for petitioner. 1. Instant sales tax revision petition has been filed under Section 86 of the Rajasthan Sales Tax Act, 1994 (in short 'The Act'), against the order dated 10.11.2004 passed by the Rajasthan Tax Board, Ajmer, (In short 'The Board') in Appeal No.505/2004 whereby the Tax Board, dismissed the appeal of the petitioner-department upholding the order dated 10.7.2003 p....

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....ourt in the above case observed as under:- "29. In view of the fact that the diesel is being used for the purpose of running the generator set for the production of the ultimate product which is also required for the purpose of manufacturing the end product the diesel can only be termed as raw material and not otherwise. The Rajasthan Tax Board was, therefore, justified in setting aside the ord....

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....he manufacture of the end product, namely, yarn and fabric. The diesel used by the assessee is a fuel and lubricant as defined under Section 2 (34) of the Sales Tax Act." 5. Taking into consideration the over all facts and circumstances of the case, the issue involved in the matter and on perusal of the facts recorded by the Assessing Officer, as well as in the impugned order, I find that the i....