https://www.taxtmi.com/caselaws?id=47145 The expression "for use" in the sales tax exemption clause was construed to mean intended for use, not actual use. Certificates issued by the Electricity Board showing that cement was required for generation or distribution of electrical energy were sufficient, and there was no evidence that the certificates were false or fraudulently obtained. Later use of some cement for other activities did not defeat the exemption. The assessee therefore was not required to prove actual use by the Board, and the exemption remained available. en-us Fri, 20 Nov 1987 00:00:00 +0530 Wed, 29 Oct 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47145 The expression "for use" in the sales tax exemption clause was construed to mean intended for use, not actual use. Certificates issued by the Electricity Board showing that cement was required for generation or distribution of electrical energy were sufficient, and there was no evidence that the certificates were false or fraudulently obtained. Later use of some cement for other activities did not defeat the exemption. The assessee therefore was not required to prove actual use by the Board, and the exemption remained available. Case-Laws VAT / Sales Tax Fri, 20 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47145