2020 (2) TMI 1192

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d by the Assessee was dismissed and the Tribunal held that the Assessee was not entitled to exemption on the sale of agricultural and municipal waste conversion device under entry 46 of Part B of III schedule of the Tamil Nadu General Sales Tax Act (in short 'TNGST) which provided such exemption on the aforesaid agricultural and municipal waste conversion devices, the authorities below held against the Assessee that the commodity in question purchased by Assessee only a boiler and therefore, it was not entitled to exemption. The relevant portion of the learned Tribunal in the present case is quoted below for ready reference. "6.We find that the appellants claimed exemption on the strength of the entry 46 of Part B of III Schedule of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rnment. As rightly found both by the learned assessing authorities and the learned Appellate Assistant Commissioner, we find the appellant sold only boiler and boiler accessories which cannot be at any stretch of imagination equated to renewable energy equipments." 2.The learned counsel for the Assessee Mr.B.Ravindran submitted that the said goods in question were purchased by the Assessee from a registered dealer M/s.Veesons in Trichy within the State of Tamil Nadu and drawing our attention towards the Invoice, the said goods were purchased as agricultural and municipal waste conversion devices viz., Harizontal Multitubular Agrowaste Fired 150 PSI Working Pressure Boiler with Fusible Plug and he submitted that the said goods in question w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (ii) ..... (iii) ..... (iv) ..... (v) ..... (vi) ..... (vii) ..... (viii) ..... (ix) ..... (x) ..... (xi) ..... (xii) ..... (xiv) Municipal waste conversion devices producing energy." 5.Having heard the learned counsel for the parties, we are of the opinion that the Revenue authorities below have unnecessarily taken a narrow and pedantic view of the matter. What was purchased by the Assessee as an exempt item from Trichy dealer was clearly shown to be agricultural and municipal waste conversion device and the detailed description of the goods was also given in the Invoice produced before the authorities below and quoted by us above. Merely because the word 'Boiler' is also used in the said description of goo....