TMI Blog2003 (8) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... 85). The present revision arises out of proceeding under section 21 of the U.P. Sales Tax Act, 1948 for reassessment of the turnover of the dealeropposite party. The regular assessment was made against the assessee on November 22, 1988. The assessee had purchased the machineries worth Rs. 12,12, 89,134 from B.H.E.L. against form III-D. The objection of the department is that the assessee used t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in appeal but has been set aside by the Tribunal. Hence the present revision. Heard the counsel for the parties and perused the record. Section 3G was amended on September 13, 1985 by the U.P. Sales Tax (Amendment and Validation) Act, 1985. By this amendment in sub-section (2) after the words packing of any goods the words other than electrical energy have been inserted. Section 3G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsy. By the first circular the Government had advised that the plant and machineries can be purchased by the department, etc., at concessional rate of tax under section 3G of the Act. But by the later circular the Government has given opinion that such purchases cannot be made. In the U.P. State Sugar Corporation Ltd. v. Commissioner of Sales Tax [1983] 17 STR 74 this court has held that the purch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the use in manufacture denotes the raw material which are used for manufacture of producing electrical energy and not for plant and machineries which are used for ultimate purpose of the manufacture. Indisputably the plant and machineries were purchased in the year 1984-85. The plant was commissioned in 1987-88. Thereafter the electrical energy was started to be produced. The purchase of pla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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