https://www.taxtmi.com/caselaws?id=155938 Goods sought to be included in a Central Sales Tax registration certificate may qualify if they are intended for use in a process integrally connected with manufacture or mining, applying the J.K. Cotton principle. The Sales Tax Officer should assess the application on its facts, allow the applicant to explain the intended use, and, where necessary, conduct an on-site inspection to clarify the nature of the goods' use. Reasons must be recorded for inclusion or non-inclusion, and if requested, furnished to the applicant so they can be effectively challenged in the statutory forum. Items previously outside the certificate may become eligible where technology or business needs have changed. en-us Tue, 13 Feb 1990 00:00:00 +0530 Wed, 11 Sep 2013 11:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155938 Goods sought to be included in a Central Sales Tax registration certificate may qualify if they are intended for use in a process integrally connected with manufacture or mining, applying the J.K. Cotton principle. The Sales Tax Officer should assess the application on its facts, allow the applicant to explain the intended use, and, where necessary, conduct an on-site inspection to clarify the nature of the goods' use. Reasons must be recorded for inclusion or non-inclusion, and if requested, furnished to the applicant so they can be effectively challenged in the statutory forum. Items previously outside the certificate may become eligible where technology or business needs have changed. Case-Laws VAT and Sales Tax Tue, 13 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155938