https://www.taxtmi.com/caselaws?id=470725 Diesel captive generating sets, including their auxiliaries, were expressly exempted from entry tax under an exemption notification issued under Section 11-A with effect from 1 October 2004. The note states that classifying the imported sets as taxable machinery in an advance ruling disregarded the controlling exemption and conflicted with the notified legislative policy. The exemption applies to the entry of diesel captive generating sets, so no entry tax is payable on those goods. 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, including their auxiliaries, were expressly exempted from entry tax under an exemption notification issued under Section 11-A with effect from 1 October 2004. The note states that classifying the imported sets as taxable machinery in an advance ruling disregarded the controlling exemption and conflicted with the notified legislative policy. The exemption applies to the entry of diesel captive generating sets, so no entry tax is payable on those goods. Case-Laws VAT / Sales Tax Mon, 03 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470725