No Tax on Diesel Captive Generating under Karnataka Tax on Entry of Goods

Mangalore Chemical And Fertilizers Limited Vs State of Karnataka (Karnataka High Court)

In the case of Mangalore Chemical and Fertilizers Ltd. vs. State of Karnataka, the Karnataka High Court ruled that diesel captive generating sets are exempt from entry tax under Section 11-A of the Karnataka Tax on Entry of Goods (KTEG) Act, 1979. The appeal challenged an advance ruling order that classified Waste Heat Recovery Boilers (WHRB) and Diesel Generating (DG) Sets under Entry 52 of KTEG Act, subjecting them to a 2% entry tax. The appellant argued that a 2004 government notification exp

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