2000 (2) TMI 800 - HC - VAT and Sales Tax

Summary

The Rajasthan High Court considered whether a by-product obtained during manufacturing can be considered as goods manufactured under the Rajasthan Sales Tax Act. The court held that such by-products should be considered goods manufactured by the dealer, entitling them to benefits under the Incentive Scheme. The court set aside the Rajasthan Tax Tribunal's order and restored the Deputy Commissioner's decision.