https://www.taxtmi.com/caselaws?id=157332 Where the record showed that explosives were purchased for use in mining operations, the assessee was entitled to have them included in the registration certificate and to obtain C forms for such purchases. The Madras HC noted that earlier appellate and revisional findings in penalty proceedings under the Central Sales Tax Act had already recognised the mining use of explosives, and that blasting and excavation in mining could not be denied the benefit of C forms. In the absence of any counter-affidavit, and consistent with the connected mandamus already granted, the writ petition was allowed and the authorities were directed to re-incorporate explosives in the registration certificate. en-us Fri, 18 Feb 1994 00:00:00 +0530 Fri, 04 Oct 2013 12:33:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157332 Where the record showed that explosives were purchased for use in mining operations, the assessee was entitled to have them included in the registration certificate and to obtain C forms for such purchases. The Madras HC noted that earlier appellate and revisional findings in penalty proceedings under the Central Sales Tax Act had already recognised the mining use of explosives, and that blasting and excavation in mining could not be denied the benefit of C forms. In the absence of any counter-affidavit, and consistent with the connected mandamus already granted, the writ petition was allowed and the authorities were directed to re-incorporate explosives in the registration certificate. Case-Laws VAT and Sales Tax Fri, 18 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157332