https://www.taxtmi.com/caselaws?id=127507 Building and plumbing materials used for constructing, fitting out, or repairing factory and ancillary premises were construed narrowly and were not treated as goods used in the manufacture of goods for sale under section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941. Materials merely supporting the premises in which manufacturing is carried on were distinguished from goods entering the manufacturing process itself, so the exemption did not apply. The registration certificate could also be amended to delete such items, because the statutory power to amend was available where the certificate no longer reflected the Act and Rules, and writ relief was not used to preserve an incorrect exemption. en-us Thu, 02 Feb 1956 00:00:00 +0530 Mon, 11 Mar 2013 14:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127507 Building and plumbing materials used for constructing, fitting out, or repairing factory and ancillary premises were construed narrowly and were not treated as goods used in the manufacture of goods for sale under section 5(2)(a)(ii) of the Bengal Finance (Sales Tax) Act, 1941. Materials merely supporting the premises in which manufacturing is carried on were distinguished from goods entering the manufacturing process itself, so the exemption did not apply. The registration certificate could also be amended to delete such items, because the statutory power to amend was available where the certificate no longer reflected the Act and Rules, and writ relief was not used to preserve an incorrect exemption. Case-Laws VAT and Sales Tax Thu, 02 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127507