Renewable-energy exemption notification scope and meaning of "renewable sources of energy" remitted for fresh decision.

Interpretation of the exemption notification dated 31 March 1982 turned on whether the equipment in question fell within goods sold for generating or utilising renewable sources of energy, and on the proper meaning of that expression. The Supreme Court set aside the High Court's order and remitted the matter for fresh decision in accordance with law, with liberty to place additional material on record. The operative issue remained the scope of the notification and the renewable-energy character of the equipment, to be determined on a fuller record.

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Issues: The coverage of the exemption notification dated 31st March, 1982 for sale of equipments generating or utilising renewable source of energy, and the meaning of the expression "renewable sources of energy" in relation to the equipment in question.

Outcome: The High Court's order was set aside and the matter was remitted for fresh decision in accordance with law, with liberty to place additional material on record.

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