https://www.taxtmi.com/caselaws?id=163590 Diesel generating sets supplied to BSNL were held outside the concessional notification for telecom switching equipment and power supply based power plants, because the statutory classification treated them as separate generator sets and the notification could not be expanded by trade parlance or user-based understanding. The clarification under the sales tax provision was also treated as regulatory and administrative, not quasi-judicial, so no prior personal hearing or external expert opinion was required in the absence of an express statutory mandate. The impugned clarification was upheld and the writ challenge failed. en-us Wed, 14 Nov 2007 00:00:00 +0530 Fri, 19 Dec 2014 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163590 Diesel generating sets supplied to BSNL were held outside the concessional notification for telecom switching equipment and power supply based power plants, because the statutory classification treated them as separate generator sets and the notification could not be expanded by trade parlance or user-based understanding. The clarification under the sales tax provision was also treated as regulatory and administrative, not quasi-judicial, so no prior personal hearing or external expert opinion was required in the absence of an express statutory mandate. The impugned clarification was upheld and the writ challenge failed. Case-Laws VAT and Sales Tax Wed, 14 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163590