https://www.taxtmi.com/caselaws?id=448919 A cello fitted to plant and machinery and used repeatedly in the production process was treated as a storage device integral to manufacture, bringing it within the definition of capital goods under Section 2(f) of the Uttar Pradesh Value Added Tax Act, 2008. The HC held that the Tribunal's factual findings on the cello's function and integration with manufacturing could not be disturbed in revision absent a legal infirmity. Its movable character did not change its legal character as capital goods, so no revisional interference was warranted and the assessee's entitlement remained undisturbed. en-us Wed, 24 Jan 2024 00:00:00 +0530 Fri, 02 Feb 2024 07:48:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448919 A cello fitted to plant and machinery and used repeatedly in the production process was treated as a storage device integral to manufacture, bringing it within the definition of capital goods under Section 2(f) of the Uttar Pradesh Value Added Tax Act, 2008. The HC held that the Tribunal's factual findings on the cello's function and integration with manufacturing could not be disturbed in revision absent a legal infirmity. Its movable character did not change its legal character as capital goods, so no revisional interference was warranted and the assessee's entitlement remained undisturbed. Case-Laws VAT and Sales Tax Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448919