https://www.taxtmi.com/caselaws?id=163399 Purchases against Form III-D for machinery intended for a plant later commissioned for generation of electrical energy remained within the concession under section 3G of the U.P. Sales Tax Act, 1948, as amended, when read with the governing departmental circulars and the earlier High Court view on the same issue. The later commissioning of the plant did not by itself render the purchase illegal or outside the exemption framework. On that understanding, the Tribunal's order was affirmed and the revision was held to be without merit. en-us Fri, 19 Sep 2003 00:00:00 +0530 Tue, 01 Apr 2014 18:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163399 Purchases against Form III-D for machinery intended for a plant later commissioned for generation of electrical energy remained within the concession under section 3G of the U.P. Sales Tax Act, 1948, as amended, when read with the governing departmental circulars and the earlier High Court view on the same issue. The later commissioning of the plant did not by itself render the purchase illegal or outside the exemption framework. On that understanding, the Tribunal's order was affirmed and the revision was held to be without merit. Case-Laws VAT and Sales Tax Fri, 19 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163399