https://www.taxtmi.com/caselaws?id=104138 Goods used integrally in electricity generation and distribution, including specified vehicles, accessories, spare parts and maintenance items, qualified for concessional tax treatment under the Central Sales Tax framework when they fell within section 8(3)(b) read with rule 13. The Court accepted that items necessary for distribution activity, and goods required for cleaning, maintenance, painting and protection of linesmen engaged in transmission work, were covered to the extent found by the High Court. Prior authorities did not defeat this approach where non-use of the goods would make the distribution process commercially inexpedient. The challenge failed and concessional tax treatment was upheld for the identified goods. en-us Thu, 22 Aug 1996 00:00:00 +0530 Sat, 19 Jul 2014 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104138 Goods used integrally in electricity generation and distribution, including specified vehicles, accessories, spare parts and maintenance items, qualified for concessional tax treatment under the Central Sales Tax framework when they fell within section 8(3)(b) read with rule 13. The Court accepted that items necessary for distribution activity, and goods required for cleaning, maintenance, painting and protection of linesmen engaged in transmission work, were covered to the extent found by the High Court. Prior authorities did not defeat this approach where non-use of the goods would make the distribution process commercially inexpedient. The challenge failed and concessional tax treatment was upheld for the identified goods. Case-Laws VAT and Sales Tax Thu, 22 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104138