https://www.taxtmi.com/caselaws?id=128362 The court dismissed the petition, holding that the goods specified by the petitioner were not considered as goods intended for use in mining under Section 8(3)(b) and Rule 13 of the Central Sales Tax Act, 1956. The challenge to the validity of Sections 7 and 8 of the Act was also rejected. The court ordered the refund of the outstanding security deposit to the petitioner after deducting costs. en-us Thu, 12 Oct 1961 00:00:00 +0530 Wed, 03 Apr 2013 15:02:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128362 The court dismissed the petition, holding that the goods specified by the petitioner were not considered as goods intended for use in mining under Section 8(3)(b) and Rule 13 of the Central Sales Tax Act, 1956. The challenge to the validity of Sections 7 and 8 of the Act was also rejected. The court ordered the refund of the outstanding security deposit to the petitioner after deducting costs. Case-Laws VAT and Sales Tax Thu, 12 Oct 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128362