https://www.taxtmi.com/caselaws?id=421667 Specially designed transformers supplied for use with Wind Operated Electricity Generators were held not to form part of the WOEG for GST classification or concessional rate purposes. The notification entries for wind mills and WOEG were construed strictly, and the later substituted entry was treated as clear and unambiguous. WOEG was regarded as a generator capable of functioning without the transformer, while the transformer was only a device for linking generated electricity to the distribution grid. The claimed concessional entry was therefore unavailable, and the transformers were held taxable under the relevant residuary entry. en-us Tue, 12 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421667 Specially designed transformers supplied for use with Wind Operated Electricity Generators were held not to form part of the WOEG for GST classification or concessional rate purposes. The notification entries for wind mills and WOEG were construed strictly, and the later substituted entry was treated as clear and unambiguous. WOEG was regarded as a generator capable of functioning without the transformer, while the transformer was only a device for linking generated electricity to the distribution grid. The claimed concessional entry was therefore unavailable, and the transformers were held taxable under the relevant residuary entry. Case-Laws GST Tue, 12 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421667