https://www.taxtmi.com/caselaws?id=158085 The court allowed the writ petition, directing the inclusion of cranes, tippers, and trucks in the registration certificate from the date of application, October 14, 1985. The judgment clarified that the goods need to be essential for the works contract execution, not necessarily forming part of the final product. The court relied on precedents to interpret the word "directly" in section 13(1)(b)(ii) of the Bihar Finance Act, 1981, emphasizing the goods' necessity for the contract execution. en-us Tue, 13 Dec 1994 00:00:00 +0530 Wed, 16 Oct 2013 15:53:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158085 The court allowed the writ petition, directing the inclusion of cranes, tippers, and trucks in the registration certificate from the date of application, October 14, 1985. The judgment clarified that the goods need to be essential for the works contract execution, not necessarily forming part of the final product. The court relied on precedents to interpret the word "directly" in section 13(1)(b)(ii) of the Bihar Finance Act, 1981, emphasizing the goods' necessity for the contract execution. Case-Laws VAT and Sales Tax Tue, 13 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158085