https://www.taxtmi.com/caselaws?id=159409 The Kerala High Court upheld the deletion of certain goods from a company's certificate of registration under the Central Sales Tax Act, 1956. The court found that the goods were not intended for use in manufacturing or processing goods for sale, as required by the Act. The authorities' orders deleting the goods were deemed valid, leading to the dismissal of the company's writ petition challenging the deletion. The judgment emphasized the necessity for goods to be intended for use in manufacturing or processing goods for sale to qualify for specification in the registration certificate. en-us Thu, 05 Dec 1996 00:00:00 +0530 Sat, 23 Nov 2013 13:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159409 The Kerala High Court upheld the deletion of certain goods from a company's certificate of registration under the Central Sales Tax Act, 1956. The court found that the goods were not intended for use in manufacturing or processing goods for sale, as required by the Act. The authorities' orders deleting the goods were deemed valid, leading to the dismissal of the company's writ petition challenging the deletion. The judgment emphasized the necessity for goods to be intended for use in manufacturing or processing goods for sale to qualify for specification in the registration certificate. Case-Laws VAT and Sales Tax Thu, 05 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159409