2003 (9) TMI 757

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..... Tax Act, 1948. The brief facts of the case are that during the assessment year 1984-85, the respondent had purchased machines worth Rs. 1,60,90,505 from BHEL, Hardwar and issued form III-D. The proceeding under section 21 was initiated on the ground that the machines, which were purchased against form III-D were used for the purposes of producing electrical energy while the benefit was not avai .....

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..... consideration of the amendment made in section 3G on September 13, 1985 by U.P. Sales Tax (Amendment and Validation) Act, 1985 by which in sub-section (2) after the words packing of any goods the words other than electrical energy have been inserted and on consideration of the two circulars dated August 3, 1977 and October 13, 1987 issued by the Government and decisions of this court in the c .....

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