https://www.taxtmi.com/caselaws?id=161508 For eligibility under section 4-A of the U.P. Trade Tax Act, 1948, the decisive factor is whether the industrial unit consumed electricity for running the factory, not whether the supply came from the electricity department or from another lawful source. Electricity used through a hired third-party generator was treated as equivalent in principle to utility supply, and the fact that the generator was taken on monthly rent supported the conclusion that the unit itself was operating the source for production. The use of a hired generator therefore did not disqualify the unit from exemption eligibility, and the revision was dismissed. en-us Fri, 24 May 2002 00:00:00 +0530 Thu, 30 Jan 2014 16:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161508 For eligibility under section 4-A of the U.P. Trade Tax Act, 1948, the decisive factor is whether the industrial unit consumed electricity for running the factory, not whether the supply came from the electricity department or from another lawful source. Electricity used through a hired third-party generator was treated as equivalent in principle to utility supply, and the fact that the generator was taken on monthly rent supported the conclusion that the unit itself was operating the source for production. The use of a hired generator therefore did not disqualify the unit from exemption eligibility, and the revision was dismissed. Case-Laws VAT and Sales Tax Fri, 24 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161508