https://www.taxtmi.com/caselaws?id=150089 Goods used in the cultivation and crop-protection stages of tea growing were held to have a direct and necessary connection with the manufacture of tea for sale under section 8(3)(b) of the Central Sales Tax Act, read with rule 13 of the Central Sales Tax (Registration and Turnover) Rules. The business was treated as an integrated activity in which tea cultivation and tea processing formed a continuous and inseparable chain, rather than separate agricultural and manufacturing operations. On that basis, goods required for cultivation and protection of tea crops could properly be specified in the registration certificate as goods used in manufacture or processing for sale. en-us Thu, 09 Sep 1971 00:00:00 +0530 Wed, 08 May 2013 16:05:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150089 Goods used in the cultivation and crop-protection stages of tea growing were held to have a direct and necessary connection with the manufacture of tea for sale under section 8(3)(b) of the Central Sales Tax Act, read with rule 13 of the Central Sales Tax (Registration and Turnover) Rules. The business was treated as an integrated activity in which tea cultivation and tea processing formed a continuous and inseparable chain, rather than separate agricultural and manufacturing operations. On that basis, goods required for cultivation and protection of tea crops could properly be specified in the registration certificate as goods used in manufacture or processing for sale. Case-Laws VAT and Sales Tax Thu, 09 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150089