https://www.taxtmi.com/caselaws?id=159457 Goods recorded as raw materials in a registration certificate cannot later be denied that character by the department for levy of tax or penalty when the entry has been accepted. Sale of tender forms used to enable participation in bidding for the assessee's business was treated as connected with and ancillary to the trading activity, so the receipts formed part of taxable turnover. The material distinction was between the conclusive effect of the registration entry for raw materials and the business nexus of ancillary sales. Relief was therefore available only on the first point, while the turnover from tender forms remained taxable. en-us Tue, 17 Jan 1995 00:00:00 +0530 Mon, 25 Nov 2013 17:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159457 Goods recorded as raw materials in a registration certificate cannot later be denied that character by the department for levy of tax or penalty when the entry has been accepted. Sale of tender forms used to enable participation in bidding for the assessee's business was treated as connected with and ancillary to the trading activity, so the receipts formed part of taxable turnover. The material distinction was between the conclusive effect of the registration entry for raw materials and the business nexus of ancillary sales. Relief was therefore available only on the first point, while the turnover from tender forms remained taxable. Case-Laws VAT and Sales Tax Tue, 17 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159457