1988 INSC 0062
                                          Commissioner, Sales Tax, U. P.

                                                           Vs

                                                M/s. Arun Industries

                                          Civil Appeal No. 336 of 1988

                                   (M.P. Thakkar, K.N. Singh, N.D. Ojha JJ)

                                                      20.01.1988

                                                        ORDER

1. Special leave granted.

2. Heard learned counsel for both the sides. An important question as regards the coverage of the
Notification dated March 31, 1982 granting exemption from tax in respect of "sale of equipments
generating or utilizing renewable source of energy" including equipments specified therein arises in
this appeal. The meaning and content of the expression "renewable sources of energy" in the context
of the equipment in question is an important question which has arisen. In view of the fact that
additional material has been brought on record and this is a question which will arise from year to
year in respect of a large number of assessees, we think that the matter requires fuller consideration
afresh. We, therefore, set aside the order of the High Court, and remit the matter to the High Court
for a fresh decision in accordance with law. Liberty to the parties to place on record additional
affidavit and additional material in order to enable the High Court to dispose of the matter
satisfactorily. The appeal is allowed accordingly. There will be no order as to costs.

</html