Supreme Court took note of the fact that parts of power-driven pumps, which
were to be utilized for manufacturing power-driven pumps within ... number of Notifications. Thus, the
exemption that was being granted for power-driven pumps as well as parts of
power-driven pumps was withdrawn
appellant, in our opinion, therefore,
is well-founded that both power driven pumps as well as parts of
power driven pumps used for manufacturing ... have been
made against the appellant in respect of parts of power driven
pumps by issuing show cause notices. The submission of the
appellant
consistent policy of the Government of exempting parts of power driven
pumps utilised by the factory within the factory premises, it could not be
said ... granting exemption for
the 1st time in respect of parts of power driven pumps to be used in the
factory of manufacture of pumps
steam power, water
power or other mechanical power or
electrical power, or
(b) install in any premises any machinery or
manufacturing plant driven ... steam power, water power or other mechanical
power or electrical power, or
(b) install in any premises any machinery or
manufacturing plant driven
respondent to invoke the power under Section 202 of the Tamil Nadu
Panchayats Act, 1994, is belated inasmuch as the permits were granted ... steam power, water power or other
mechanical power or electrical power, or
(b) install in any premises any machinery or
manufacturing plant driven
filed by the petitioner to direct the first
respondent to invoke the power under Section 202 of the Tamil Nadu
Panchayats Act, 1994, is belated ... steam power, water power or other
mechanical power or electrical power, or
(b) install in any premises any machinery or
manufacturing plant driven
keeping or framing by tractors or other
contrivances driven by steam or other mechanical
power or by electricity; or
(xxx) employed otherwise than
steam power, water power or other mechanical
power or electrical power , or (b) install in any premises
any machinery or manufacturing plant driven
steam power, water power or other mechanical
power or electrical power , or (b) install in any premises any machinery
or manufacturing plant driven
Ms.Kandan Hardware Mart vs /149 on 2 January, 2026
Author: C.Saravanan
Bench: C
