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1988 (1) TMI 321 - SCH - VAT and Sales TaxCoverage of the notification dated 31st March, 1982, granting exemption from tax in respect of "sale of equipments generating or utilising renewable source of energy" including equipments specified therein arises in this appeal Held that:- Appeal allowed. The meaning and content of the expression "renewable sources of energy" in the context of the equipment in question is an important question which has arisen. In view of the fact that additional material has been brought on record and this is a question which will arise from year to year in respect of a large number of assessees, we think that the matter requires fuller consideration afresh thus remit the matter to the High Court for a fresh decision in accordance with law.
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