https://www.taxtmi.com/caselaws?id=127182 A later list prepared by the Sales Tax Officer in July 1947 could not retrospectively govern the 1946-47 assessment, and it served only as an aid to construing the registration certificate. Ropeways and their parts were held not to fall within the expression "colliery stores directly used in the raising of coal," because the exemption required direct and specified use, not merely essential or remote usefulness; the claimed deduction was therefore disallowed. A late claim for labour charges under Rule 4, unsupported by adequate material before the sales tax authorities, did not have to be entertained in revision, and the Board's refusal to examine it was upheld. en-us Fri, 14 Dec 1951 00:00:00 +0530 Thu, 28 Feb 2013 09:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127182 A later list prepared by the Sales Tax Officer in July 1947 could not retrospectively govern the 1946-47 assessment, and it served only as an aid to construing the registration certificate. Ropeways and their parts were held not to fall within the expression "colliery stores directly used in the raising of coal," because the exemption required direct and specified use, not merely essential or remote usefulness; the claimed deduction was therefore disallowed. A late claim for labour charges under Rule 4, unsupported by adequate material before the sales tax authorities, did not have to be entertained in revision, and the Board's refusal to examine it was upheld. Case-Laws VAT and Sales Tax Fri, 14 Dec 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127182