https://www.taxtmi.com/caselaws?id=152905 Concessional inter-State purchase under the Central sales tax regime is available only for goods having a direct and integral connection with the activity specified in the registration certificate. Trucks, trolleys, trailers and necessary accessories, spare parts, tyres and tubes were treated as qualifying only to the extent they were used to carry poles, cables, wires, equipment and labour for electricity generation, transmission and distribution, and not passenger vehicles. Soaps, paints, varnishes, raincoats and battery cells were allowed only for limited functional use connected with boilers, machinery, linesmen or fault repair, while iron safes were excluded for lack of nexus. The governing test is actual functional use, not general business convenience. en-us Mon, 30 Apr 1979 00:00:00 +0530 Fri, 12 Jul 2013 16:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152905 Concessional inter-State purchase under the Central sales tax regime is available only for goods having a direct and integral connection with the activity specified in the registration certificate. Trucks, trolleys, trailers and necessary accessories, spare parts, tyres and tubes were treated as qualifying only to the extent they were used to carry poles, cables, wires, equipment and labour for electricity generation, transmission and distribution, and not passenger vehicles. Soaps, paints, varnishes, raincoats and battery cells were allowed only for limited functional use connected with boilers, machinery, linesmen or fault repair, while iron safes were excluded for lack of nexus. The governing test is actual functional use, not general business convenience. Case-Laws VAT and Sales Tax Mon, 30 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152905