https://www.taxtmi.com/caselaws?id=154266 The expression "raw materials" in a registration certificate was construed broadly where it referred to materials for manufacturing drums and used the illustrative phrase "like 26, 24 and 22 gauge CRCS sheets". The court held that "like" was descriptive and not exhaustive, so plugs, flanges, and top and bottom dies actually used as raw materials in drum manufacture fell within the certificate's scope. As there was no misuse of C forms beyond the registered purpose, section 10(b) of the Central Sales Tax Act was not attracted and penalty was not leviable. en-us Wed, 27 Jun 1984 00:00:00 +0530 Fri, 16 Aug 2013 15:05:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154266 The expression "raw materials" in a registration certificate was construed broadly where it referred to materials for manufacturing drums and used the illustrative phrase "like 26, 24 and 22 gauge CRCS sheets". The court held that "like" was descriptive and not exhaustive, so plugs, flanges, and top and bottom dies actually used as raw materials in drum manufacture fell within the certificate's scope. As there was no misuse of C forms beyond the registered purpose, section 10(b) of the Central Sales Tax Act was not attracted and penalty was not leviable. Case-Laws VAT and Sales Tax Wed, 27 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154266