https://www.taxtmi.com/caselaws?id=166392 Entry tax exemption was available for a diesel generating set purchased with other machinery for a new industrial unit, because the notification covered production machinery and also treated DG sets as utilities directly related to production. The absence of a specific mention of the DG set in the Joint Director's certificate did not defeat the exemption where the equipment was otherwise within the notification and intended for use in the production process. A purely literal and technical reading of the procedural certificate requirement was rejected as inconsistent with the object of the exemption scheme. The revisional order denying the benefit was unsustainable. en-us Mon, 18 Apr 2011 00:00:00 +0530 Mon, 22 Sep 2014 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166392 Entry tax exemption was available for a diesel generating set purchased with other machinery for a new industrial unit, because the notification covered production machinery and also treated DG sets as utilities directly related to production. The absence of a specific mention of the DG set in the Joint Director's certificate did not defeat the exemption where the equipment was otherwise within the notification and intended for use in the production process. A purely literal and technical reading of the procedural certificate requirement was rejected as inconsistent with the object of the exemption scheme. The revisional order denying the benefit was unsustainable. Case-Laws VAT and Sales Tax Mon, 18 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166392