2016 (8) TMI 134

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....n No.132 of 2000 along with order dated 17.7.2008 passed in Misc. Application Nos.7 to 10 of 2008 and order dated 7.8.2008 passed in Rectification Application Nos.2, 3 and 4 of 2008. 2. At the time of admission of these Appeals, following questions of law were framed:- "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law the use of the furnace oil as processing materials or consumable stores? (2) Whether, the Tribunal was right in law by not following two direct Supreme Court decisions in case of Coastal Chemicals Ltd. reported at 117 STC 12 SC and in case of Thomas Stephen and Company Ltd. reported at 69 STC 320 (SC) and not following direct order of the Tribunal in the case in case of Pan....

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....xemption for all processes by which the manufacture takes place in such a plant and, therefore, it can validly purchase goods used as fuel for the generation of heat and energy for using in the manufacturing process. If not, it would lead to an anomaly that if raw material used to generate power in a power plant, it will be exempted but if the raw material is used to generate power in a composite plant manufacturing another end-products, it will not be exempted. In the Gujarat Value Added Tax Act, 2003 by which the Gujarat Sales Tax Act was repealed with effect from April 1, 2006, the term "raw material" is defined in section 2 (19) to mean goods used as ingredients in the manufacture of goods and includes processing materials, consumabl....