Assessee eligible for concessional tax on diesel as it manufactured hot mix material for constructio

CST & VAT: U.P. VAT - Where assessee, a works contractor, was engaged in manufacture of hot mix material by cement, diesel oil, furnace oil and lubricants, which was used in construction of roads, and it made an application for issuance of form 'D' as per circular dated 14-1-2008 for purchase of diesel oil and furnace oil at concessional rate of tax for purposes of manufacturing hot mix material, assessee was manufacturer of a taxable goods entitled for form 'D