https://www.taxtmi.com/caselaws?id=371710 A diesel generator set used as a standby source to ensure uninterrupted power supply for a manufacturing unit is treated as part of plant and machinery under the Haryana VAT scheme, so input tax credit is available on tax paid on its purchase. The departmental clarification under Section 56(3) supported this position, and similar factual treatment had already been accepted in another case. The Schedule-E entries relied on by the authorities were held inapplicable because the dealer was not engaged in the business of generation and distribution of power; the disallowance of input tax credit was therefore unsustainable. en-us Thu, 12 Jul 2018 00:00:00 +0530 Mon, 13 May 2019 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371710 A diesel generator set used as a standby source to ensure uninterrupted power supply for a manufacturing unit is treated as part of plant and machinery under the Haryana VAT scheme, so input tax credit is available on tax paid on its purchase. The departmental clarification under Section 56(3) supported this position, and similar factual treatment had already been accepted in another case. The Schedule-E entries relied on by the authorities were held inapplicable because the dealer was not engaged in the business of generation and distribution of power; the disallowance of input tax credit was therefore unsustainable. Case-Laws VAT and Sales Tax Thu, 12 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371710