Claim of 100% set off for tax paid on the coal purchased - ...

Case Laws VAT and Sales Tax

August 31, 2012

Claim of 100% set off for tax paid on the coal purchased - Merely because heat is generated in the process it cannot be a ground to hold that Noncooking coal so used was used as fuel. The above observations clearly shows that the coal used in the process of manufacturing of sponge iron is used as a raw material and not as a fuel - HC

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Claim of 100% set off for tax paid on the coal purchased - ...

Case Laws VAT and Sales Tax

August 31, 2012

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