High Court of Judicature at Allahabad
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The Commissioner Trade Tax U.P. Lucknow v. S/S Sahkari Katai Mills Ltd. - SALES/TRADE TAX REVISION No. 495 of 2001  RD-AH 4732 (16 March 2007)
Hon'ble Rajes Kumar, J.
Heard learned Standing Counsel.
At the instance of the Revenue, the following questions have been raised in all the three revisions:-
(I)"Whether the Trade Tax Tribunal was legally justified to allow the addition of Diesel Oil in the Central registration Certificate by observing that it is used in the manufacture of Yarn despite the Diesel Oil is not directly connected with the manufacturing process ?"
(II)"Whether the Trade Tax Tribunal was legally justified to hold that the Diesel falls under the category of fuel notified by the Notification issued under Section 8 (3b) of the Central sales Tax Act despite the Diesel Oil was not mentioned in the list of fuel under that Notification ?"
The issue involved in the present revision is squarely covered by the Division Bench decision of this Court in the case of Vam Organic Versus State of U. P. reported in 2003 NTN (22) page 283 and the decision of Apex Court in the case of Commercial Taxation Officer Versus Rajasthan Taxchem Ltd reported in 2007 AIR SCW 757. In the aforesaid cases, it has been held that the Diesel is fuel/raw material which is required for manufacturing of product, therefore, entitled for the benefit of concessional rate of tax.
Following the aforesaid decisions, revision fails and is, accordingly, dismissed.
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