https://www.taxtmi.com/caselaws?id=150345 The court held that cultivation and crop protection items, though possibly needed in a process, are not directly linked to the production or manufacturing of the final product. As such, these goods do not fall under Rule 13 of the Central Sales Tax Rules and are not eligible for benefits under Section 8(1) based on their inclusion in Section 8(3)(b) of the Central Sales Tax Act. Consequently, the court dismissed the revision case without issuing any cost orders. en-us Thu, 21 Dec 1972 00:00:00 +0530 Mon, 13 May 2013 14:53:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150345 The court held that cultivation and crop protection items, though possibly needed in a process, are not directly linked to the production or manufacturing of the final product. As such, these goods do not fall under Rule 13 of the Central Sales Tax Rules and are not eligible for benefits under Section 8(1) based on their inclusion in Section 8(3)(b) of the Central Sales Tax Act. Consequently, the court dismissed the revision case without issuing any cost orders. Case-Laws VAT and Sales Tax Thu, 21 Dec 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150345