https://www.taxtmi.com/caselaws?id=152196 The court held that timber, paints and varnishes, firebricks, and glazed tiles were essential for the manufacturing process and should be included in the registration certificate for concessional tax benefits. The assessee's revision petition was allowed, directing the inclusion of these items for specified purposes related to manufacturing, excluding those for building construction or maintenance. The department's revision petition was dismissed, with each party bearing its own costs. en-us Mon, 24 Jul 1978 00:00:00 +0530 Wed, 26 Jun 2013 13:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152196 The court held that timber, paints and varnishes, firebricks, and glazed tiles were essential for the manufacturing process and should be included in the registration certificate for concessional tax benefits. The assessee's revision petition was allowed, directing the inclusion of these items for specified purposes related to manufacturing, excluding those for building construction or maintenance. The department's revision petition was dismissed, with each party bearing its own costs. Case-Laws VAT and Sales Tax Mon, 24 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152196