STATE OF HARYANA vs DALMIA DADRI CEMENT LTD.

The Supreme Court held that under Section 5(2)(a)(iv) of the Punjab General Sales Tax Act, 1948, the expression 'for use' means 'intended for use', and thus, the assessee is entitled to exemption from sales tax for cement sold to the Punjab State Electricity Board. The Court ruled that it is not necessary for the assessee to prove that the cement was actually used for generation or distribution of electrical energy, as the intention of the Board, as evidenced by their certificates, suffices. The appeal by the State was dismissed, affirming the High Court's decision that the exemption applies regardless of the actual use of the cement supplied.