Delhi VAT on electrical equipment used in generation & distribution of electricity, supplied to DlSCOM

Commissioner of Trade & Taxes Vs Schneider Electric India Pvt. Ltd. (Delhi High Court) 1. The facts and the question of law are common in these appeals, the leading case is that of M/s Schneider India Electric Pvt. Ltd. (hereafter referred as the “assessee” or “Schneider”). The following question of law was framed for these appeals: “Did the VAT Tribunal fall into error in upholding the refusal of the Revenue‘s claim for exemption under Rule 11 for sales made to distribution companies (DISCOMS) for the period prior to 2003-04 (prior to 11.03.2004), in the circumstances of t...