1994 (10) TMI 322

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....ounsel. 3. The revisionist is a manufacturer of fruit products. It is registered under the Sales Tax Act and had obtained a registration certificate enabling it to purchase certain goods for re-sale and certain other goods for use in the manufacture or processing of goods for sale. Amongst the goods required for use in the manufacture or processing of goods for sale were included plant and machinery. The revisionist purchased a generator for production of electricity from a dealer outside U. P. and availed a concessional rate of tax by the issue of Form-C to the selling dealer. The assessing officer took the view that the generator is not a plant or machinery required for use in the manufacture or processing of goods for sale and, therefor....

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....no such view was available in the year 1986-87 when the dealer purchased the generator. The view taken in the said case is not of universal application and relates to a particular industry where the crushers are used only for crushing cane to extract cane juice and the other processes resulting in the production of sugar have to follow. It is doubtful if the same view can be taken vis-a-vis rotating machine which ultimately produce sugar. If the generator is used to run those machines it may not be possible to have the same view. In the case of present assessee it is engaged in the business of preservation and production of fruits product and refrigeration is continuously required and electricity is also continuously require for maintaining....