https://www.taxtmi.com/caselaws?id=250667 Factual findings that electrical goods qualified as plant and machinery for use in manufacture were upheld because they were supported by the record and not shown to be perverse. The court treated the reduced-rate claim under the section 41 notification as turning on factual compliance with the declaration conditions, and held that no substantial question of law arose where no contravention was established on evidence. The reference application was therefore rejected, with the Tribunal's findings left undisturbed. en-us Thu, 17 Apr 2014 00:00:00 +0530 Thu, 21 Aug 2014 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250667 Factual findings that electrical goods qualified as plant and machinery for use in manufacture were upheld because they were supported by the record and not shown to be perverse. The court treated the reduced-rate claim under the section 41 notification as turning on factual compliance with the declaration conditions, and held that no substantial question of law arose where no contravention was established on evidence. The reference application was therefore rejected, with the Tribunal's findings left undisturbed. Case-Laws VAT and Sales Tax Thu, 17 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250667