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        <h1>Karnataka High Court: Transformers for Mini Hydel Project Qualify as Renewable Energy Devices</h1> <h3>STATE OF KARNATAKA Versus M/s ZEN PROJECTS AND CONSTRUCTION PVT LTD</h3> The High Court of Karnataka upheld the Tribunal's decision, ruling in favor of the assessee and against the Revenue. The Court determined that the ... Classification of goods - Classification of transformers - On the facts and in the circumstances of the case, and in law whether the Tribunal is right in holding that the levy of tax at 4% is correct in respect of sale of transformers used in construction of Mini Hydel Project fall under Sl. No.80 of III Schedule of KVAT Act 2003 (renewable energy devices) - Held that:- 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 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 turbines, generators, gear boxes, cables, control panel, transformers, switch gear and hydro mechanical gates are renewable energy devices. Tribunal was justified in holding that the transformers supplied by the assessee along with other machinery for setting up a hydel project constitute a part of a renewable energy device and it falls within Entry 80 of III Schedule and therefore, the order passed by the Tribunal cannot be found fault with - Decided against Revenue. Issues:Classification of transformers as renewable energy devices for tax purposes under the Karnataka Value Added Tax Act 2003.Analysis:The High Court of Karnataka addressed the issue of whether transformers supplied for a Mini Hydel Power Project can be classified as renewable energy devices and consequently taxed at 4% under Entry No.80 of III Schedule of the Karnataka Value Added Tax Act 2003. The Revenue challenged the Tribunal's decision, arguing that transformers are not renewable energy devices merely because they are used in running such devices. The Court considered the specific nature of the transformers supplied by the assessee, emphasizing that they are tailored to meet the client's requirements for setting up renewable energy devices. The Court noted that the transformers are not readily available in the market, being client-specific, and play a crucial role in the functioning of the hydel project, generating electricity using water energy.In its analysis, the Court referred to a previous case involving wind mills, where it was established that electrical works and transformers are essential components for wind mills to function effectively. Drawing a parallel, the Court highlighted that transformers are indispensable for the operation of a hydel project, as confirmed by the expert opinion of the Karnataka Renewable Energy Development Limited. The Court emphasized the expert body's classification of transformers, along with turbines, generators, and other equipment, as renewable energy devices, supporting the assessee's contention.Based on the above considerations and precedents, the Court upheld the Tribunal's decision, ruling in favor of the assessee and against the Revenue. The Court concluded that the transformers supplied by the assessee for the hydel project constitute a part of a renewable energy device, falling within the ambit of Entry 80 of III Schedule of the Act. Consequently, the Court dismissed the Revenue's petitions, finding no merit in their arguments against the classification of transformers as renewable energy devices for taxation purposes.

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