https://www.taxtmi.com/caselaws?id=164851 Concessional tax under section 3(5) of the Tamil Nadu General Sales Tax Act was available where the sold machinery fell within the Eighth Schedule and was used in the buyer's factory site within the State for manufacture of goods. The reverse osmosis plant machinery was treated as machinery worked by electricity and not specifically excluded, and its installation for recycling and purifying water used in textile dyeing satisfied the statutory use requirement. The phrase "used in his factory site within the State for the manufacture of any goods" was construed broadly to cover direct and indirect use. The assessee therefore met all conditions for the concessional rate, and the rejection by lower authorities was unsustainable. en-us Thu, 17 Mar 2011 00:00:00 +0530 Tue, 16 Sep 2014 09:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164851 Concessional tax under section 3(5) of the Tamil Nadu General Sales Tax Act was available where the sold machinery fell within the Eighth Schedule and was used in the buyer's factory site within the State for manufacture of goods. The reverse osmosis plant machinery was treated as machinery worked by electricity and not specifically excluded, and its installation for recycling and purifying water used in textile dyeing satisfied the statutory use requirement. The phrase "used in his factory site within the State for the manufacture of any goods" was construed broadly to cover direct and indirect use. The assessee therefore met all conditions for the concessional rate, and the rejection by lower authorities was unsustainable. Case-Laws VAT and Sales Tax Thu, 17 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164851