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2020 (2) TMI 1192 - HC - VAT and Sales TaxSale of agricultural and municipal waste conversion device - Exemption under entry 46 of Part B of III schedule of the Tamil Nadu General Sales Tax Act - denial of exemption on the ground that the commodity in question purchased by Assessee only a boiler - HELD THAT:- The Revenue authorities below have unnecessarily taken a narrow and pedantic view of the matter. What was purchased by the Assessee as an exempt item from Trichy dealer was clearly shown to be agricultural and municipal waste conversion device and the detailed description of the goods was also given in the Invoice produced before the authorities below and quoted by us above. Merely because the word 'Boiler' is also used in the said description of goods ignoring the very user of the said commodity as for conversion of Agrowaste like coconut shells etc. to manufacture fuel, it cannot be said that the said commodity loses its character as 'agricultural and municipal waste conversion device'. There is no reason to restrict the said meaning only for those devices which are used for treating the municipal waste like sewage etc. as contended by the learned counsel for the Revenue. The Agrowaste is also a waste which can be converted into fuel and if it is so used, then, it would fall within the ambit and scope of entry 46 of Part B of III schedule of the Act - There is no scope for treating as a simple Boiler, the word adopted by the Revenue authorities for reasons best known to them so as to take it out from the ambit and scope of entry 46. There is no dispute that the assessment of the Trichy dealer who sold the said goods as exempted goods to the Assessee in present case was never questioned on that ground and therefore, there are no justification for authorities below to take a view against the Assessee and deny the exemption to the said Assessee in the present case - petition allowed - decided in favor of petitioner.
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