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TMI Blog2014 (9) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... ivate limited engaged in the supply of goods for erection, testing and commissioning of equipments for power transmission lines, power house, etc., and registered as a dealer under the provisions of the Karnataka Value Added Tax Act 2003 (hereinafter referred to as "the Act"). It is borne on file of the LVO-200, Mysore. 3. The assessee supplied transformers to Atria Brindavan Private Limited, Bangalore in whose favour M/s. KPTCL had awarded a contract for construction of Mini Hydel Power Project. In terms of the contract, the assessee supplied iron and steel structures, transformers, distribution boxes, etc. In the reassessment proceedings initiated under Section 39(1) of the Act, the Deputy Commissioner of Commercial Taxes levied taxes at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rgy device, it would not fall within Entry No.80 of Schedule III and therefore, the Tribunal was not justified in setting aside the orders passed by the lower authorities. 7. Per contra, the learned counsel appearing for the assessee submitted that the transformer which is supplied to their clients by the assessee is clients' specific. The transformers are manufactured keeping in mind, the requirement of the client for setting up a renewable energy device and therefore, it falls under Entry 80 Schedule III of the Act. Therefore, he submits that the order of the Tribunal is proper and do not call for any interference. 8. It is not in dispute that the assessee is in the business of manufacturing goods for erection, testing and commissioning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng up a hydel project, where without a transformer a hidel project cannot be made functional. In paragraph 20 of the judgment it is observed as under: "We do agree that the Karnataka Renewable Energy Development Limited, a Government of Karnataka Enterprise is an expert body dealing with the wind mills and its opinion on the wind mill is expert's opinion on the subject matter of wind mills. Due weightage requires to be given to their opinion. In the present case, admittedly, it has clarified that among others, foundation work, transformers and electrical work form part of the wind mill. The said opinion cannot be taken as a guide for the purpose of understanding and interpreting an entry in the Schedule to the Act. At th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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