https://www.taxtmi.com/caselaws?id=783166 Concessional tax at 3% applied to generator sets for the assessment years 1995-96 and 1996-97 because the specific First Schedule entry attracting tax at 16% had ceased to cover those goods from 01.04.1995. The relevant notification under Section 9 of the APGST Act, 1957, as continued by G.O.Ms.No.252, governed machinery propelled or operated by power or fuel during the period in question. On that basis, the Tribunal correctly rejected reassessment under the higher rate, and the Revenue's challenge failed. en-us Wed, 03 Dec 2025 00:00:00 +0530 Thu, 11 Dec 2025 08:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783166 Concessional tax at 3% applied to generator sets for the assessment years 1995-96 and 1996-97 because the specific First Schedule entry attracting tax at 16% had ceased to cover those goods from 01.04.1995. The relevant notification under Section 9 of the APGST Act, 1957, as continued by G.O.Ms.No.252, governed machinery propelled or operated by power or fuel during the period in question. On that basis, the Tribunal correctly rejected reassessment under the higher rate, and the Revenue's challenge failed. Case-Laws VAT / Sales Tax Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783166