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TMI Blog2020 (2) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... oice produced before the authorities below and quoted by us above. Merely because the word 'Boiler' is also used in the said description of goods ignoring the very user of the said commodity as for conversion of Agrowaste like coconut shells etc. to manufacture fuel, it cannot be said that the said commodity loses its character as 'agricultural and municipal waste conversion device'. There is no reason to restrict the said meaning only for those devices which are used for treating the municipal waste like sewage etc. as contended by the learned counsel for the Revenue. The Agrowaste is also a waste which can be converted into fuel and if it is so used, then, it would fall within the ambit and scope of entry 46 of Part B o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the Tamilnadu General Sales Tax Act which contemplate renewable energy equipments devices. We find that the assessing authority rejected this claim exemption on two grounds. Firstly the assessing authority found that the commodity which was purchased and sold by the appellant only boiler in a dismantled form like pumps, chennels, Chimney, valves, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat 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 were in fact used by the Assessee for 3, 4 years to manufacture fuel out of the Agrowaste like groundnut/coconut shell etc. and after that user the item in question was sold to a dealer in Kerala claiming exemption from payment of CST, he submitted that Trichy dealer also treating the said goods as exempt from Sales Tax, did not ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 goods ignoring the very user of the said commodity as for conversion of Agrowaste like coconut shells etc. to manufacture fuel, it cannot be said that the said commodity loses its character as 'agricultural and municipal waste conversion device' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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