https://www.taxtmi.com/caselaws?id=222128 Goods used for the construction, establishment and effective running of a power project may qualify for concessional purchase tax under Section 4-B(2) of the U.P. Trade Tax Act even if they are not directly consumed in electricity generation. The provision and the linked notification covered materials, machinery, plant, equipment, spare parts, accessories, components, fuels, lubricants and packing material for notified goods. On the facts, the disputed items were essential for dams, tunnels, power houses, linked roads and the functional setup of the plant, so the assessee was entitled to the concessional benefit and the revision failed. en-us Thu, 04 Apr 2013 00:00:00 +0530 Wed, 16 Jul 2014 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222128 Goods used for the construction, establishment and effective running of a power project may qualify for concessional purchase tax under Section 4-B(2) of the U.P. Trade Tax Act even if they are not directly consumed in electricity generation. The provision and the linked notification covered materials, machinery, plant, equipment, spare parts, accessories, components, fuels, lubricants and packing material for notified goods. On the facts, the disputed items were essential for dams, tunnels, power houses, linked roads and the functional setup of the plant, so the assessee was entitled to the concessional benefit and the revision failed. Case-Laws VAT and Sales Tax Thu, 04 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222128