https://www.taxtmi.com/caselaws?id=150984 The Kerala High Court clarified that goods do not need to be intended for use in an existing business for registration under rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957. The Court held that the requirement of a pre-existing manufacturing business for concessional tax rates under sections 8(1) and 8(3) of the Central Sales Tax Act, 1956 is not necessary. The judgment overturned decisions denying inclusion of machinery in registration certificates and directed authorities to reconsider applications without the precondition of a pre-existing manufacturing business. en-us Mon, 26 May 1975 00:00:00 +0530 Mon, 27 May 2013 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150984 The Kerala High Court clarified that goods do not need to be intended for use in an existing business for registration under rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957. The Court held that the requirement of a pre-existing manufacturing business for concessional tax rates under sections 8(1) and 8(3) of the Central Sales Tax Act, 1956 is not necessary. The judgment overturned decisions denying inclusion of machinery in registration certificates and directed authorities to reconsider applications without the precondition of a pre-existing manufacturing business. Case-Laws VAT and Sales Tax Mon, 26 May 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150984