2011 (11) TMI 576

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..... h 24, 2009, and since the relevant entry No. 41 "all kinds of generating sets" is wide enough to cover the AC generating sets also during the relevant period, there appears to be no justification on the part of the assessing authority to invoke residuary entry and impose 10 per cent rate of tax - Decided against Revenue. - S.B. Sales Tax Revision Petition No. 69 of 2011 - - - Dated:- 28-11-2011 - .....

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..... ed March 24, 2009, and since the relevant entry No. 41 all kinds of generating sets is wide enough to cover the AC generating sets also during the relevant period, there appears to be no justification on the part of the assessing authority to invoke residuary entry and impose 10 per cent rate of tax. The learned Tax Board has, therefore, rightly held in favour of the respondent-assessee that .....

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