TMI Blog2014 (9) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... n and steel structures, transformers, distribution boxes, etc. and the renewable energy device is erected using the materials supplied by the assessee. One such material goods supplied is transformer. The transformer is a part of renewable energy device. The said transformer is manufactured keeping in mind the need of the clients. In other words, it is clients’ specific. It is not available in the open market. This renewable energy device is erected to run the hydel project whereby using water electricity energy. The energy is produced. The Karnataka Renewable Energy Development Limited, a Government of Karnataka Enterprise, which is expert body dealing with renewable energy device has also opined that the electro mechanical equipments like ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rded 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 the rate of 12.5% in respect of the sale of transformers. Aggrieved by the same, the assessee preferred an appeal to the Joint Commissioner of Commercial Taxes who rejected the claim of the assessee and dismissed the appeal. It is against the said orders, the assessee preferred appeal to the Karnataka Appellate Tribunal. 4. The Tribunal on consideration of the rival contentions and also taking note of the clarification issued by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of equipments for power transmission lines, power house, etc. In pursuant to the contract entered by the assessee with Atria Brindavan Private Limited, it supplies iron and steel structures, transformers, distribution boxes, etc. and the renewable energy device is erected using the materials supplied by the assessee. One such material goods supplied is transformer. The transformer is a part of renewable energy device. The said transformer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir 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 the most, its opinion may be taken as a piece of information to understand the function of a wind mill and what are the components that are the inputs requires to make the wind mill fully functional. 10. In this case also, we have the opinion as set out above. Under these circumstances, we are satisfied that the Tribunal was justified in holding that the transformers supplied by the assessee along with other machinery for setting up a hydel project ..... X X X X Extracts X X X X X X X X Extracts X X X X
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