https://www.taxtmi.com/caselaws?id=156962 Fire bricks used in the smelter division were treated as covered by a registration certificate authorising purchase of air-cooling and heating equipment, accessories, components and spares for manufacture. On the Tribunal's factual finding that the bricks were heat-resistant materials lining the furnace and functioned as component parts of the plant and machinery, the expression in the certificate was construed broadly to include them. The concessional rate of tax was therefore available on the assessee's sales. en-us Mon, 07 Dec 1992 00:00:00 +0530 Thu, 26 Sep 2013 16:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156962 Fire bricks used in the smelter division were treated as covered by a registration certificate authorising purchase of air-cooling and heating equipment, accessories, components and spares for manufacture. On the Tribunal's factual finding that the bricks were heat-resistant materials lining the furnace and functioned as component parts of the plant and machinery, the expression in the certificate was construed broadly to include them. The concessional rate of tax was therefore available on the assessee's sales. Case-Laws VAT and Sales Tax Mon, 07 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156962