2019 (11) TMI 115

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9.12.2017 has been held to be wrong as the said diesel could only be used in the manufacturing process inside the factory, whereas it was being used by the petitioner for transportation purposes, which is not an integral part of the manufacturing process as held by the Assessing Officer.   2. Learned counsel for the petitioner would argue that it is a view which is dehors the settled law on the subject. He has relied upon a number of judgments of the Hon'ble Apex Court, such as, J.K. Cotton SPG. & WVG. Mills Co. Ltd. Versus Sales Tax Officer, Kanpur, reported in 1997 (91) E.L.T. 34 (S.C.), etc in order to buttress his argument that even the diesel which is used for transporting the raw material will be a part of the manufacturing pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nath, learned counsel for the appellant-writ petitioner, is that the Assessing Authority has already made up his mind and no useful purpose would, therefore, be served in submitting a reply to the show-cause notice. All that the Assessing Authority has observed, in the show-cause notice, is that the assessee had used Form-D in procuring diesel which is also used as fuel in transportation of raw material, though Para 12 of the Circular dated 02.01.2018 stipulates that diesel used in the manufacture, and as fuel in generators used in manufacture, would alone be entitled for a concessional rate of tax @5%. It is only if the Assessing Authority indicates his mind, would the assessee be is a position to submit its reply thereto. Since the Deputy....