https://www.taxtmi.com/caselaws?id=470725 Diesel captive generating sets imported with their auxiliaries are exempt from entry tax from 1 October 2004 under the exemption notification issued under Section 11-A. The exemption specifically covers entry of diesel captive generation sets, so their treatment as taxable machinery in an advance ruling conflicts with the governing exemption and notified legislative policy. Entry tax is therefore not payable on such generating sets and auxiliaries within the notification's scope. en-us Mon, 03 Feb 2025 00:00:00 +0530 Wed, 05 Aug 2026 23:29:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470725 Diesel captive generating sets imported with their auxiliaries are exempt from entry tax from 1 October 2004 under the exemption notification issued under Section 11-A. The exemption specifically covers entry of diesel captive generation sets, so their treatment as taxable machinery in an advance ruling conflicts with the governing exemption and notified legislative policy. Entry tax is therefore not payable on such generating sets and auxiliaries within the notification's scope. Case-Laws VAT / Sales Tax Mon, 03 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470725