In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed
Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble
transfer of thermal heat energy from steam to the juices. The dispute between the revenue and the assessee arose whether the receipts from generation and supply of steam was eligible for relief under section 801A and according to the revenue, the steam was not the power, which was eligible for tax holiday under section 801A. 7.11The word power