https://www.taxtmi.com/caselaws?id=380721 In revision, new issues that were neither urged nor decided before the Tribunal could not be entertained. On merits, electrical meters installed at consumers' premises for recording electricity supplied were treated as equipment used in the distribution of electricity and therefore qualified for concessional treatment under the Central Sales Tax Act. The Tribunal's view was found sound, the Revenue's challenge failed, and the order under revision was left undisturbed. en-us Fri, 14 Sep 2018 00:00:00 +0530 Tue, 28 May 2019 07:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380721 In revision, new issues that were neither urged nor decided before the Tribunal could not be entertained. On merits, electrical meters installed at consumers' premises for recording electricity supplied were treated as equipment used in the distribution of electricity and therefore qualified for concessional treatment under the Central Sales Tax Act. The Tribunal's view was found sound, the Revenue's challenge failed, and the order under revision was left undisturbed. Case-Laws VAT and Sales Tax Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380721