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    <title>1962 (1) TMI 44 - PATNA HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner, issuing a writ of mandamus to include specific goods in the registration certificate under section 8(3)(b) of the Central Sales Tax Act, read with rule 13. This included locomotives and motor vehicles used in carrying raw materials during manufacturing and mining operations, along with their necessary accessories and spare parts. Additionally, tyres and tubes for motor vehicles, and laboratory fittings for sampling and analysis in mining and manufacturing processes were also mandated for inclusion. The court partially allowed the application with no costs awarded.</description>
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    <pubDate>Tue, 09 Jan 1962 00:00:00 +0530</pubDate>
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      <title>1962 (1) TMI 44 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=128398</link>
      <description>The court ruled in favor of the petitioner, issuing a writ of mandamus to include specific goods in the registration certificate under section 8(3)(b) of the Central Sales Tax Act, read with rule 13. This included locomotives and motor vehicles used in carrying raw materials during manufacturing and mining operations, along with their necessary accessories and spare parts. Additionally, tyres and tubes for motor vehicles, and laboratory fittings for sampling and analysis in mining and manufacturing processes were also mandated for inclusion. The court partially allowed the application with no costs awarded.</description>
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      <pubDate>Tue, 09 Jan 1962 00:00:00 +0530</pubDate>
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