https://www.taxtmi.com/caselaws?id=259188 Generation of electricity in a thermal power plant was treated as manufacture because coal-based energy is converted into a new and distinct product with different character and use. Electricity was also regarded as goods or an article within the statutory scheme, being movable and capable of sale, transmission and use. Coal was held to be the raw material for electricity generation since it is the essential primary input in the thermal process. On that basis, the statutory conditions for concessional entry tax on coal were satisfied, and the assessment order denying the concession was held unsustainable and quashed. en-us Mon, 30 Mar 2015 00:00:00 +0530 Wed, 21 Oct 2015 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259188 Generation of electricity in a thermal power plant was treated as manufacture because coal-based energy is converted into a new and distinct product with different character and use. Electricity was also regarded as goods or an article within the statutory scheme, being movable and capable of sale, transmission and use. Coal was held to be the raw material for electricity generation since it is the essential primary input in the thermal process. On that basis, the statutory conditions for concessional entry tax on coal were satisfied, and the assessment order denying the concession was held unsustainable and quashed. Case-Laws VAT and Sales Tax Mon, 30 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259188