Notification dated 31.03.2000 exempted dealers from payment of tax on wind mill parts and accessories...

Notification dated 31.03.2000 exempted dealers from payment of tax on wind mill parts and accessories brought into local area. Petitioner, not registered as dealer under the Act, entered supply contract with Gamesa which included entry tax component, indicating consensus on tax liability. Notification dated 18.12.2010 superseded earlier notification. Petitioner failed to produce documents establishing eligibility for exemption as renewable energy project. Petitioner cannot claim benefit of obsolete notification after availing new notification. Petitioner granted time to comply with procedure for exemption, failing which tax and interest recoverable. Petition dismissed for lack of merit. .....

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