https://www.taxtmi.com/caselaws?id=375762 A solar power generating system was construed to include not only the generating unit but also connected substation equipment and grid arrangements necessary for transmission, evacuation, and operational functioning. Applying a component-part approach, the HC held that a narrow reading excluding essential auxiliary equipment would defeat the exemption's purpose of promoting solar projects. Because the substation equipment was integral rather than separable or non-essential, it fell within the exempted system under the Madhya Pradesh VAT schedule. The rejection order was therefore unsustainable, the tax determination was set aside, and exemption was directed for the disputed equipment. en-us Wed, 02 Jan 2019 00:00:00 +0530 Sat, 16 Mar 2019 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375762 A solar power generating system was construed to include not only the generating unit but also connected substation equipment and grid arrangements necessary for transmission, evacuation, and operational functioning. Applying a component-part approach, the HC held that a narrow reading excluding essential auxiliary equipment would defeat the exemption's purpose of promoting solar projects. Because the substation equipment was integral rather than separable or non-essential, it fell within the exempted system under the Madhya Pradesh VAT schedule. The rejection order was therefore unsustainable, the tax determination was set aside, and exemption was directed for the disputed equipment. Case-Laws VAT and Sales Tax Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375762