https://www.taxtmi.com/caselaws?id=163224 Plant and machinery purchased against form IIID before the amendment to section 3G, but installed and used thereafter for generation of electrical energy, were treated as falling within the concessional scheme under section 3G(1) rather than remaining taxable under section 3G(3). The court relied on the amended wording of section 3G(2), the meaning of "used in the manufacture" in the context of electricity generation, and earlier decisions supporting concessional treatment for machinery commissioned after the amendment. The departmental circulars were also noted as consistent with that view, and the demand under section 3G(3) was not sustained. en-us Thu, 27 Sep 2007 00:00:00 +0530 Thu, 25 Dec 2014 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163224 Plant and machinery purchased against form IIID before the amendment to section 3G, but installed and used thereafter for generation of electrical energy, were treated as falling within the concessional scheme under section 3G(1) rather than remaining taxable under section 3G(3). The court relied on the amended wording of section 3G(2), the meaning of "used in the manufacture" in the context of electricity generation, and earlier decisions supporting concessional treatment for machinery commissioned after the amendment. The departmental circulars were also noted as consistent with that view, and the demand under section 3G(3) was not sustained. Case-Laws VAT and Sales Tax Thu, 27 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163224