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2007 (9) TMI 567 - ALLAHABAD HIGH COURTRevision under section 11 of the U.P. Trade Tax Act, 1948 - Held that:- The Tribunal correctly held that though the machinery was purchased prior to September 13, 1985 but used after September 13, 1985 in the generation of the electricity therefore, in view of section 3G(2) as amended by Amending Act No. 25 of 1985 with effect from September 13, 1985 the provisions of section 3G(1) of the Act were applicable in case of generation of the electricity. The Tribunal further held that section 3G(2) of the Act is not applicable to the plant and machinery and is applicable to raw material as plant and machinery cannot be said to be the goods used in the manufacturing. Revision dismissed.
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