AAAR : Rejects AAR ruling on ground of maintainability, where transaction not a ‘proposed’ one on application date

Rajasthan AAAR rejects AAR ruling, holds that no ruling can be given on question pertaining to supplies undertaken by appellant prior to filing of application for advance ruling; AAR had earlier rejected appellant’s plea that power cable supplied to Vedanta for supplying electricity to machines or equipment’s used in its petroleum operations would qualify as material, accessories, consumables and/or stores, taxable at concessional rate under Sl. No. 1 of Notification No. ...