https://www.taxtmi.com/caselaws?id=149793 Goods directly and commercially necessary for carrying on manufacture may be included in the registration certificate even if they do not form part of the finished product. Lamps used to light the plant area were treated as essential to keep manufacturing operations running, and the remaining disputed items, including screens, oil seals, wagon components and packing material, were accepted on the basis of the company's affidavit in the absence of any counter-affidavit. The item described as No. 2 was rejected for vagueness, but the other specified items were treated as falling within the wider construction given to goods used in manufacture. en-us Wed, 04 Dec 1968 00:00:00 +0530 Fri, 03 May 2013 15:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149793 Goods directly and commercially necessary for carrying on manufacture may be included in the registration certificate even if they do not form part of the finished product. Lamps used to light the plant area were treated as essential to keep manufacturing operations running, and the remaining disputed items, including screens, oil seals, wagon components and packing material, were accepted on the basis of the company's affidavit in the absence of any counter-affidavit. The item described as No. 2 was rejected for vagueness, but the other specified items were treated as falling within the wider construction given to goods used in manufacture. Case-Laws VAT and Sales Tax Wed, 04 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149793