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2020 (2) TMI 1192
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....Appellate Tribunal, whereby the appeal filed 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 stren....
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....onversion devices producing energy only are exempted by the Government. 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 wi....
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....s as under: "46.Renewable energy equipments and devices (i) ..... (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 al....