Section 7, 8 (1) (a) and 46 Appellant claim to have input cotton claim for cotton yarn, claim input tax of some goods which they are not eligible for due to the fact. Was. Used equipment for the manufacture / production of taxable goods was not used under section 8 (1) (a) of the Sales Tax Act 1990. Or the assertion of a merger tax was ruled out, which was reported on 12th November 1998 ordering the recovery of money with additional tax and penalty as a result of the short payment of the sales tax, after detailed discussion by the appellant. An appeal was filed. , Found that the spare parts were related to the generators, but as per the notification only those generators with capacity of 250 KV or more were not allowed input tax, no clear cut discrimination was shown by the appellant. Has said that spare parts were used essentially in the capacity generators. In the case of 250 KV or above there is no error in the Collector's appeal
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