https://www.taxtmi.com/caselaws?id=99881 Goods qualify for specification in a registration certificate under section 8(3)(b) of the Central Sales Tax Act only when their intended use has a direct nexus with manufacture, processing or mining. Locomotives, motor-vehicles, and their accessories, spare parts, tyres and tubes were treated as includible where they were used in an integrated mining and manufacturing process to move raw materials and finished products. By contrast, hospital equipment, furnishings, medical supplies, stationery, and cane baskets used for refuse collection were excluded because they served welfare, administration, or collateral purposes rather than the statutory operations. en-us Mon, 19 Oct 1964 00:00:00 +0530 Wed, 24 May 2017 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99881 Goods qualify for specification in a registration certificate under section 8(3)(b) of the Central Sales Tax Act only when their intended use has a direct nexus with manufacture, processing or mining. Locomotives, motor-vehicles, and their accessories, spare parts, tyres and tubes were treated as includible where they were used in an integrated mining and manufacturing process to move raw materials and finished products. By contrast, hospital equipment, furnishings, medical supplies, stationery, and cane baskets used for refuse collection were excluded because they served welfare, administration, or collateral purposes rather than the statutory operations. Case-Laws VAT and Sales Tax Mon, 19 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99881