https://www.taxtmi.com/caselaws?id=163398 Machinery and plant purchased in 1984-85 against form III-D for generation of electrical energy were treated as eligible for concessional tax under section 3G of the U.P. Sales Tax Act because the restrictive proviso excluding goods used in manufacture or packing of goods other than electrical energy came into force only from 13 September 1985. Earlier departmental circulars had permitted the concession, and the later amendment could not affect completed purchases. Reassessment under section 21 was also found unjustified, as that provision applies only where turnover has in fact escaped assessment; no such escapement was shown on these facts. The Tribunal's view was therefore upheld. en-us Tue, 19 Aug 2003 00:00:00 +0530 Tue, 01 Apr 2014 18:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163398 Machinery and plant purchased in 1984-85 against form III-D for generation of electrical energy were treated as eligible for concessional tax under section 3G of the U.P. Sales Tax Act because the restrictive proviso excluding goods used in manufacture or packing of goods other than electrical energy came into force only from 13 September 1985. Earlier departmental circulars had permitted the concession, and the later amendment could not affect completed purchases. Reassessment under section 21 was also found unjustified, as that provision applies only where turnover has in fact escaped assessment; no such escapement was shown on these facts. The Tribunal's view was therefore upheld. Case-Laws VAT and Sales Tax Tue, 19 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163398