Water supply plant exemption upheld for PVC pipes used in an irrigation project under the applicable notification.

Exemption under Notification No. 3/2004-CE was available for PVC pipes supplied to a water-related project because the explanation to the notification extends beyond desalination, demineralization or purification plants to any plant built for water supply. On the facts, the pumping station was treated as the water supply plant and the discharge chamber as the storage facility where water was held before release for irrigation. The District Magistrate's certificate was also undisputed, and the cited decisions supported this reading. The conditions of the notification were therefore satisfied and the exemption was available.

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Issues: Whether the appellant was entitled to exemption under Notification No. 3/2004-CE for PVC pipes supplied to a water-related project, including whether the pumping station constituted a water supply plant and the discharge chamber constituted a storage facility.

Analysis: The exemption notification was read with its explanation, which covers not only desalination, demineralization or purification plants, but also any plant built for water supply. On the facts, the pumping station was found to be the plant used for supply of water, and the discharge chamber was treated as the place where water was held before release for irrigation, thereby satisfying the storage requirement. The certificate from the District Magistrate was also not in dispute. The cited decisions supported the same interpretation.

Conclusion: The appellant satisfied the conditions of the notification and was entitled to the exemption.

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