https://www.taxtmi.com/caselaws?id=100130 Goods may be specified in a registration certificate only if they are intended for use in the actual mining operation, not merely in the wider mining business or in transporting mined goods. Spare parts of motor vehicles, including tyres, tubes and motor trucks, were held outside the scope of goods used in mining because they related to transport to a railway siding rather than mining itself. Furniture and sanitary fittings were similarly excluded because they only facilitated the conduct of the business and were not used in the mining operation. The claims for inclusion of both categories were rejected. en-us Fri, 12 Nov 1965 00:00:00 +0530 Mon, 27 Apr 2020 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100130 Goods may be specified in a registration certificate only if they are intended for use in the actual mining operation, not merely in the wider mining business or in transporting mined goods. Spare parts of motor vehicles, including tyres, tubes and motor trucks, were held outside the scope of goods used in mining because they related to transport to a railway siding rather than mining itself. Furniture and sanitary fittings were similarly excluded because they only facilitated the conduct of the business and were not used in the mining operation. The claims for inclusion of both categories were rejected. Case-Laws VAT and Sales Tax Fri, 12 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100130