3
3. it was the case of the assessee before the assessing
officer as well as before the tribunal that this turnotfert of
Rs.3.70,19,1"/6/~ attributable to purchase of
diesel and light diesel oil constituted ''
the output of enzymes and
therefore was eligible for exemption
the Act in terms of the Notificatiloil:ltieparing. 64 CET
2001[ll. Bangalore, dated 11-
A of the Act and the come up with
this notificationpVulrls'da1;{.tol Biotech Policy
as spelt fiivlinister of the State in his
Budget speechfor 1.
cas"e~of_.the assessee that with furnace oil.
oil being all fuels, utilized for the
steam which is an inevitable item for
production of enzymes and animal feed
the fuel so used for producing steam should in
H -itselflbe taken to be an input' for the purpose of producing
eruiymes and therefore was eligible for the be1t"1e't.'_it of
exemption notification. '
5. While this stand of the assessee was ~
assessing officer in terms of the
29.3.2006
by elaborate discussion
also the relevant Case law, the ” V
assessee only affirmed this ‘Mth View
taken by the assessing to follow and
apply the Judgmientyjyof thiyelin the ease of
‘STATE or M..-Pl.’ riravn MILLS’ reported
in 187 the ease of ‘M/S. DELTA
PAPERMILLS” .._L:ffD}’, ‘z’.r_s..:}(‘)IL AND NATURAL GAS
comuIs.sroI»* ANT) reported in 81 STC 339.
is -.vaggri:e’ved by this order, the present revision
~ Vvypetitionh
Appe’aVr5’§1g on behalf of the petitioner Sri Anand,
Eea1*ijed_oounse1 would urge that furnace oil, diesel and light
dlelselé oil used for the purpose of producing steam should
10
notification issued under the provisions of the Act. The word
which is required to be understood and interpreted in-.»the
present case is the word ‘input’ and as already in
our considered opinion, While the Judgment cN1’__t’i:..g–;- Surpremsf K
Court is not an authority for understtinding
‘input’ under the Act, independent of it, ‘we are–“z;f. the cjleariifl
opinion that fuels such as lightvvdiesel
oil which might have bee1?;::4_.used.’_’ier;_ theflpiurpose of
producing steam which in -putting certain
other ingredients; 3 process
where or produce the
output of supplements is not an
input ‘thereitofigi “petition is dismissed even
Stage .. _____ .. .
Sfifs
Tudgge
3&5.-;~’ L
Tadgé