{"id":162991,"date":"2010-01-22T00:00:00","date_gmt":"2010-01-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-biocon-ltd-vs-the-state-of-karnataka-on-22-january-2010"},"modified":"2018-03-16T12:02:02","modified_gmt":"2018-03-16T06:32:02","slug":"ms-biocon-ltd-vs-the-state-of-karnataka-on-22-january-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-biocon-ltd-vs-the-state-of-karnataka-on-22-january-2010","title":{"rendered":"M\/S Biocon Ltd vs The State Of Karnataka on 22 January, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">M\/S Biocon Ltd vs The State Of Karnataka on 22 January, 2010<\/div>\n<div class=\"doc_author\">Author: D.V.Shylendra Kumar N.Ananda<\/div>\n<pre> \n\n3\n\n \n\n3. it was the case of the assessee before the assessing\nofficer as well as before the tribunal that this turnotfert of\nRs.3.70,19,1\"\/6\/~ attributable to purchase of \ndiesel and light diesel oil constituted ''\nthe output of enzymes and \ntherefore was eligible for exemption  \nthe Act in terms of the Notificatiloil:ltieparing. 64 CET\n2001[ll. Bangalore, dated 11-\nA of the Act and the come up with\nthis noti\ufb01cationpVulrls'da1;{.tol  Biotech Policy\nas spelt   \ufb01ivlinister of the State in his\nBudget speechfor   1.\n  cas\"e~of_.the assessee that with furnace oil.\n oil being all fuels, utilized for the\n  steam which is an inevitable item for\n production of enzymes and animal feed\n  the fuel so used for producing steam should in\n\nH  -itselflbe taken to be an input' for the purpose of producing\n\n\n\n \n\neruiymes and therefore was eligible for the be1t\"1e't.'_it of\nexemption noti\ufb01cation. '\n\n5. While this stand of the assessee was  ~\nassessing of\ufb01cer in terms of the \n29.3.2006<\/pre>\n<p> by elaborate discussion<br \/>\nalso the relevant Case law, the &#8221; V<br \/>\nassessee only affirmed this  &#8216;Mth  View<br \/>\ntaken by the assessing  to follow and<br \/>\napply the Judgmientyjyof thiyelin the ease of<br \/>\n&#8216;STATE or M..-Pl.&#8217;   riravn MILLS&#8217; reported<br \/>\nin 187   the ease of &#8216;M\/S. DELTA<\/p>\n<p>PAPERMILLS&#8221; .._L:ffD}&#8217;,  &#8216;z&#8217;.r_s..:}(&#8216;)IL AND NATURAL GAS<\/p>\n<p>comuIs.sroI\u00bb* ANT) reported in 81 STC 339.<\/p>\n<p>  is -.vaggri:e&#8217;ved by this order, the present revision<\/p>\n<p> ~  Vvypetitionh<\/p>\n<p> Appe&#8217;aVr5&#8217;\u00a71g on behalf of the petitioner Sri Anand,<\/p>\n<p>Eea1*ijed_oounse1 would urge that furnace oil, diesel and light<\/p>\n<p> dlelsel\u00e9 oil used for the purpose of producing steam should<\/p>\n<p><span class=\"hidden_text\">10<\/span><\/p>\n<p>notification issued under the provisions of the Act. The word<\/p>\n<p>which is required to be understood and interpreted in-.\u00bbthe<\/p>\n<p>present case is the word &#8216;input&#8217; and as already  in<\/p>\n<p>our considered opinion, While the Judgment cN1&#8217;__t&#8217;i:..g&#8211;;- Surpremsf K <\/p>\n<p>Court is not an authority for understtinding <\/p>\n<p>&#8216;input&#8217; under the Act, independent of it, &#8216;we are&#8211;&#8220;z;f. the cjlearii\ufb02<\/p>\n<p>opinion that fuels such as   lightvvdiesel<br \/>\noil which might have bee1?;::4_.used.&#8217;_&#8217;ier;_ the\ufb02piurpose of<br \/>\nproducing steam which in  -putting certain<br \/>\nother ingredients; 3 process<br \/>\nwhere  or produce the<br \/>\noutput of  supplements is not an<br \/>\ninput  &#8216;thereito\ufb01gi  &#8220;petition is dismissed even<br \/>\n   Stage  .. _____ .. .\n<\/p>\n<p>S\ufb01fs<br \/>\nTudgge<\/p>\n<p>3&amp;5.-;~&#8217; L<br \/>\nTadg\u00e9<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court M\/S Biocon Ltd vs The State Of Karnataka on 22 January, 2010 Author: D.V.Shylendra Kumar N.Ananda 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&#8243;\/6\/~ attributable to purchase of diesel and light diesel oil constituted &#8221; the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-162991","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S Biocon Ltd vs The State Of Karnataka on 22 January, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-biocon-ltd-vs-the-state-of-karnataka-on-22-january-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Biocon Ltd vs The State Of Karnataka on 22 January, 2010 - Free Judgements of Supreme Court &amp; 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