Scope of taxable goods narrowed: amendment limits registration-based resale and manufacturing-use relief, excluding energy and telecom inputs.

The amendment substitutes clause (b) of section 8(3) to limit concessional treatment to goods specified in a dealer's certificate as intended for resale or, subject to Central Government rules, for use in manufacture or processing for sale as per clause (d) of section 2, and excludes goods used in telecommunication networks, mining, or in generation or distribution of electricity or other power from that scope.

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