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2015 (12) TMI 119 - HC - VAT and Sales TaxLevy of purchase tax - Section 15B and/or 50 - breach of Form No.26/40 - Held that:- It is evident that the entire naptha purchased by the assessee for running the gas turbine was used for generating electricity used for the purposes of manufacture in its own unit. However, the steam, which was generated in the gas turbine by way of waste material was utilised by the assessee in a steam turbine which also generated the electricity. Such electricity generated in the steam turbine was mostly used by the assessee itself; however, a minuscule quantity thereof, was wheeled out to its sister concern. It is this wheeling of the electricity to the sister concern, which according to the appellant amounts to a breach of Form No.26 or 40 on the part of the assessee. From the findings recorded by the Tribunal as well as from the facts as appearing from the record, it is evident that the entire material which was purchased against Form No.26 or 40, namely, naptha, was used by the assessee for generating electricity through the gas turbine and such electricity was used solely for the purpose of manufacture in its own unit. Wheeling out of a minuscule amount of electricity generated out of the steam turbine, to its sister concern cannot in any manner be said to be a breach of Form No.26 or 40 as is sought to be contended by the appellant. It is also not the case of the appellant that any part of the naptha had been used solely for the purpose of generating steam for operating the steam turbine. Under the circumstances, it is not possible to state that the impugned order of the Tribunal suffers from any legal infirmity warranting interference. The impugned order of the Tribunal, therefore, does not give rise to any question of law, much less, a substantial question of law so as to warrant interference - Decided against Revenue.
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