https://www.taxtmi.com/caselaws?id=128911 Goods qualify for registration purposes only when they are directly and actually used in the manufacture or processing of goods for sale under rule 13 read with section 8 of the Central Sales Tax Act. Drawing and photographic materials used for designing, electricals used for lighting and worker , building materials, and machinery enabling manufacture were held outside the rule because they are not themselves raw materials, processing materials, or directly operative manufacturing inputs. The Court also treated section 7(4) as wide enough to permit modification or partial cancellation of a registration certificate for sufficient reason, including correction of wrongly included items. The disputed deletions were therefore upheld. en-us Mon, 27 Apr 1964 00:00:00 +0530 Mon, 15 Apr 2013 09:51:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128911 Goods qualify for registration purposes only when they are directly and actually used in the manufacture or processing of goods for sale under rule 13 read with section 8 of the Central Sales Tax Act. Drawing and photographic materials used for designing, electricals used for lighting and worker , building materials, and machinery enabling manufacture were held outside the rule because they are not themselves raw materials, processing materials, or directly operative manufacturing inputs. The Court also treated section 7(4) as wide enough to permit modification or partial cancellation of a registration certificate for sufficient reason, including correction of wrongly included items. The disputed deletions were therefore upheld. Case-Laws VAT and Sales Tax Mon, 27 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128911