area for consumption or use as raw materials, component parts
and input in the manufacturing of intermediate or finished products.
Hence, the respondent ... area for
consumption or use as raw material, component parts and input in
the manufacture of intermediate or finished products. However in
the said notification
Schedule to the Act , raw materials, component parts and inputs which are
used in the manufacture of intermediate or finished products other than
those specified ... specifically mentioned that
the raw materials, component parts and input which are used in the
manufacturing of intermediate and finished products other than those
specified
materials, component parts and input which are used in the
manufacture of intermediate or finished products other than those
9
specified in the II schedule ... that such goods are brought
into a local area as raw materials, component parts
and inputs."
8. The reading of the aforesaid notification makes
entry tax and sales tax payable on purchase of
the raw materials, components parts, packing materials, consumables
has been granted with certain conditions. To avail ... Units under the said Act to 'Nil' on
raw materials, components, packing
materials, consumables (excluding petroleum
products like petrol diesel furnace oil,
naphtha
