https://www.taxtmi.com/caselaws?id=163144 Goods required for a thermal power project may qualify for inclusion in the registration certificate under section 8(3)(b) of the Central Sales Tax Act when they are integrally connected with generation and distribution of electricity. Applying the functional test recognised by the Supreme Court, items used for the power house building, civil works, control room, roads, water treatment, plant protection, control systems, switchyard transmission, and operation and maintenance were treated as part of the integrated electricity-generation process, even if not directly consumed in producing power. The narrower administrative view was found inconsistent with the statutory scheme, and exclusion of the disputed items was set aside. en-us Thu, 14 Feb 2008 00:00:00 +0530 Fri, 12 Dec 2014 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163144 Goods required for a thermal power project may qualify for inclusion in the registration certificate under section 8(3)(b) of the Central Sales Tax Act when they are integrally connected with generation and distribution of electricity. Applying the functional test recognised by the Supreme Court, items used for the power house building, civil works, control room, roads, water treatment, plant protection, control systems, switchyard transmission, and operation and maintenance were treated as part of the integrated electricity-generation process, even if not directly consumed in producing power. The narrower administrative view was found inconsistent with the statutory scheme, and exclusion of the disputed items was set aside. Case-Laws VAT and Sales Tax Thu, 14 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163144