https://www.taxtmi.com/caselaws?id=156368 The High Court upheld a decision to include cold storage and refrigeration equipment in a dealer's registration certificate under section 8(3)(b) of the Central Sales Tax Act, 1956, as essential for goods' manufacture. The court dismissed a writ appeal challenging this decision, emphasizing the items' integral connection to the production process. The judgment underscores the need to consider such connections when determining goods' eligibility for registration, clarifying the Act's requirements and limitations. en-us Wed, 11 Jul 1990 00:00:00 +0530 Wed, 18 Sep 2013 18:15:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156368 The High Court upheld a decision to include cold storage and refrigeration equipment in a dealer's registration certificate under section 8(3)(b) of the Central Sales Tax Act, 1956, as essential for goods' manufacture. The court dismissed a writ appeal challenging this decision, emphasizing the items' integral connection to the production process. The judgment underscores the need to consider such connections when determining goods' eligibility for registration, clarifying the Act's requirements and limitations. Case-Laws VAT and Sales Tax Wed, 11 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156368