https://www.taxtmi.com/caselaws?id=751628 Boilers and thermic fluid heaters claimed as waste-to-energy or renewable energy devices did not qualify for concessional GST because the petitioner failed to produce reliable technical material showing exclusive design for energy recovery from waste. The authorities relied on the petitioner's own product literature and website descriptions, which showed use with coal, rice husk, lignite, wood and briquette, undermining the claimed classification. The phrase "waste to energy plants/devices" was treated as covering systems recovering energy from agricultural, industrial or urban waste in forms such as biogas, bio-CNG or electricity, not equipment merely generating steam or heat. The writ challenge failed, as limited judicial review did not justify interference with concurrent findings absent infirmity in the decision-making process. en-us Wed, 03 Apr 2024 00:00:00 +0530 Thu, 14 May 2026 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751628 Boilers and thermic fluid heaters claimed as waste-to-energy or renewable energy devices did not qualify for concessional GST because the petitioner failed to produce reliable technical material showing exclusive design for energy recovery from waste. The authorities relied on the petitioner's own product literature and website descriptions, which showed use with coal, rice husk, lignite, wood and briquette, undermining the claimed classification. The phrase "waste to energy plants/devices" was treated as covering systems recovering energy from agricultural, industrial or urban waste in forms such as biogas, bio-CNG or electricity, not equipment merely generating steam or heat. The writ challenge failed, as limited judicial review did not justify interference with concurrent findings absent infirmity in the decision-making process. Case-Laws GST Wed, 03 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751628