https://www.taxtmi.com/caselaws?id=148382 Timber supplied for construction of a power-house did not qualify as goods used by an undertaking in the generation or distribution of electrical energy for sales tax exemption. The court read the word "in" in the exemption clause as requiring use in the actual process of generation or distribution, not merely in construction work connected with the power-house. Timber used for shutters or building works did not itself participate in, facilitate, or result in the supply of electrical energy. The exemption was therefore denied, and the issue was answered against the assessee and in favour of the Revenue. en-us Tue, 14 May 1968 00:00:00 +0530 Fri, 26 Apr 2013 13:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148382 Timber supplied for construction of a power-house did not qualify as goods used by an undertaking in the generation or distribution of electrical energy for sales tax exemption. The court read the word "in" in the exemption clause as requiring use in the actual process of generation or distribution, not merely in construction work connected with the power-house. Timber used for shutters or building works did not itself participate in, facilitate, or result in the supply of electrical energy. The exemption was therefore denied, and the issue was answered against the assessee and in favour of the Revenue. Case-Laws VAT and Sales Tax Tue, 14 May 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148382