https://www.taxtmi.com/caselaws?id=761296 An exemption from entry tax must satisfy both the substantive scope of the notification and its prescribed conditions. A windmill-specific 2000 notification could not be preferred where the project was established under the later renewable-energy policy regime reflected in the 2010 notification, and the supply contract treated any entry tax as part of the price. The 2010 notification also required production of a Department of Energy exemption certificate showing project registration, commencement and eligibility; failure to produce that certificate defeated the claim. On that basis, the entry tax assessment, demand and interest were sustained and the writ petition was rejected. en-us Tue, 24 Sep 2024 00:00:00 +0530 Fri, 08 Nov 2024 19:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761296 An exemption from entry tax must satisfy both the substantive scope of the notification and its prescribed conditions. A windmill-specific 2000 notification could not be preferred where the project was established under the later renewable-energy policy regime reflected in the 2010 notification, and the supply contract treated any entry tax as part of the price. The 2010 notification also required production of a Department of Energy exemption certificate showing project registration, commencement and eligibility; failure to produce that certificate defeated the claim. On that basis, the entry tax assessment, demand and interest were sustained and the writ petition was rejected. Case-Laws VAT / Sales Tax Tue, 24 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761296