Supreme Court · 2007 INSC 35 · Decided 12 January 2007
Commercial Taxation Officer, Udaipur v. Rajasthan Taxchem LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 35 · [2007] 1 S.C.R. 855
- Case number
- CIVIL APPEAL No. 177/2007
- Decided
- 12 January 2007
- Bench
- AR. LAKSHMANAN, ALTAMAS KABIR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Rajasthan Sales Tax Act, 1994 : ss. 2(34), 8(3), 10(1), 37 and 84-Raw material- 'Fuel and Lubricants'- 'Diesel-Used for generating electricity for manufacturing end products i.e. yarn and fabric-Held, is raw material entitled to C concessional rate of 3% tax instead of normal rate of granted to him uls 10-Registration certificate can be rectified or revised prospectively. Words and Phrases: 'Include' as occurring ins. 2(34) of Rajasthan Sales Tax Act, 1994 - Meaning of D Assessee-respondent for the purpose of manufacturing polyester yarn-generated electricity by using
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