https://www.taxtmi.com/caselaws?id=436885 Coal used as the primary input in thermal power generation was treated as raw material for manufacturing electricity, because the statutory definitions were broad enough to include fuel and the coal need not remain traceable in the finished product. On that basis, the coal brought into the local area qualified for the entry tax exemption or concession notification. The Court also found the Madhya Pradesh and Odisha provisions materially similar, accepted the Orissa High Court's reasoning on electricity generation and raw material, and noted that dismissal of the Special Leave Petition did not create merger, though the earlier decision remained supportive authority. The impugned assessment and demand orders were quashed to the extent challenged. en-us Thu, 13 Apr 2023 00:00:00 +0530 Mon, 11 Sep 2023 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436885 Coal used as the primary input in thermal power generation was treated as raw material for manufacturing electricity, because the statutory definitions were broad enough to include fuel and the coal need not remain traceable in the finished product. On that basis, the coal brought into the local area qualified for the entry tax exemption or concession notification. The Court also found the Madhya Pradesh and Odisha provisions materially similar, accepted the Orissa High Court's reasoning on electricity generation and raw material, and noted that dismissal of the Special Leave Petition did not create merger, though the earlier decision remained supportive authority. The impugned assessment and demand orders were quashed to the extent challenged. Case-Laws VAT and Sales Tax Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436885