which are used in the manufacture of any intermediate or finished product except such raw materials, component parts and inputs which find place ... read as referable to raw materials, component parts and inputs" and not in relation to "intermediate or finished products". In our opinion
inputs used in the manufacture of an intermediate or finished products other than raw materials, component parts and inputs specified in the Second Schedule ... should be read along with raw materials, component parts and inputs and not along with an intermediate or finished products. Keeping the intention of Legislature
parts and inputs used in the manufacture of intermediate or finished products other than raw materials, component parts and inputs specified in the Second Schedule ... view, should be read along with raw materials, component parts and inpuf sand not along with intermediate or finished jroducts. Keeping the intention of legislature
consumption as raw materials, component parts and inputs in the manufacture of an intermediated or furnished product, the tax payable on such goods shall ... consumption or use as raw materials, component parts and inputs in the manufacture of an intermediate or finished product, the tax payable on such goods
levied, which included all raw materials, component parts and inputs which are used in the manufacture of an intermediate or finished product and Explanation ... Explanation reads as follows :
"Explanation II : The words 'raw materials, component parts and inputs' do not include agricultural produce, horticultural produce timber
Thungabhadra Steel Products Ltd. vs Uoi And Ors. on 21 March, 1997
Equivalent citations: 1997
