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TMI Blog2019 (5) TMI 1449X X X X Extracts X X X X X X X X Extracts X X X X ..... r the generation and distribution of electricity - Whether the order of the KAT, Bengaluru, set aside the Appel late Order passed under sections 10(b), 10A(1) read with section 9(2) of the CST Act by the FAA and LVO, is in accordance with law? HELD THAT:- We are not convinced by the arguments advanced by the learned counsel for the petitioners/Revenue. No exception can be found with the find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 with a delay of 1165 days. 2. We would have considered the delay aspect liberally provided, the Revenue has established a good case on merits. We have heard the learned counsel appearing for the parties on merits to arrive at a decision in this regard. 3. These revision petitions are filed by the Revenue, purporting to raise the following substantial questions of law a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of registration, what is purchased by the assessee is the electrical meter, which cannot be construed as electrical goods, nor is used in the generation or distribution of electricity or any other form of power to avail the concessional rate of tax using the C Forms or in other words, it is misuse of C Forms by the respondent. Similarly, it is argued that CFL bulbs purchased inter-State agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rding the quantum of electrical energy supplied by the licencee to the consumer are electrical equipment which is required for the distribution of electrical energy. If so, the same falls under section 8(3)(b) of the CST Act, which has been rightly used by the assessee to avail the concessional rate of tax. 6. No exception can be found with the finding of the Tribunal. In the circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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