GEARCASE INDIA Vs. COMMERCIAL TAX OFFICER AND ANR.

JUDGEMENT

(1.) THE assessee is a manufacturer of cycle parts. They have effected local purchase of kerosene, which they claimed, they had used for the manufacture of their goods. The Revenue levied tax under Section on the assessee.

(2.) AGGRIEVED by the same, the assessee filed an appeal before the Tribunal. The Tribunal held that kerosene was used in the manufacture of end -products and it was not used for the manufacture of end -products and dismissed the appeal.

(3.) THE learned Counsel submitted that before November 6, 1997, the fuel which is used "for the manufacture of" finished goods cannot be taxed under Section of the Act and for this purpose, the learned Counsel relied on Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Thomas Stephen & Co. Ltd. : [1988] 69 STC 320 (SC) and Coastal Chemicals Ltd. v. Commercial Tax Officer, Andhra Pradesh : [2000] 117 STC 12 (SC).