https://www.taxtmi.com/caselaws?id=172420 Electrical works and transformers supplied with a wind energy converter were treated as part of the wind mill for exemption under Entry 57, because the expression "wind mill" had to be understood in its technical and commercial sense and those components were necessary for functional generation and transmission of power. The contrary view was set aside, and the related turnover qualified for exemption. The foundation work, however, was not exempt because once embedded in concrete it became immovable property, while the exemption applied only to goods. The assessment was interfered with only to that extent, and the matter was remitted for fresh assessment accordingly. en-us Wed, 18 Aug 2004 00:00:00 +0530 Thu, 14 Apr 2016 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172420 Electrical works and transformers supplied with a wind energy converter were treated as part of the wind mill for exemption under Entry 57, because the expression "wind mill" had to be understood in its technical and commercial sense and those components were necessary for functional generation and transmission of power. The contrary view was set aside, and the related turnover qualified for exemption. The foundation work, however, was not exempt because once embedded in concrete it became immovable property, while the exemption applied only to goods. The assessment was interfered with only to that extent, and the matter was remitted for fresh assessment accordingly. Case-Laws VAT and Sales Tax Wed, 18 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172420