https://www.taxtmi.com/caselaws?id=159619 A dealer executing works contracts is not automatically barred from having goods entered in the registration certificate as goods intended for resale if the statutory requirements for registration are otherwise met. The Orissa High Court held that the mere use of goods in works contract execution does not, by itself, justify curtailing registration-linked benefits where the governing Act does not contain an express exclusion. On that basis, the dealer was also entitled to relevant declaration forms under the State Act and the Central Act, including form XXXIV and C forms, subject to the statutory conditions governing their issue and use. en-us Mon, 25 Jan 1999 00:00:00 +0530 Thu, 28 Nov 2013 14:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159619 A dealer executing works contracts is not automatically barred from having goods entered in the registration certificate as goods intended for resale if the statutory requirements for registration are otherwise met. The Orissa High Court held that the mere use of goods in works contract execution does not, by itself, justify curtailing registration-linked benefits where the governing Act does not contain an express exclusion. On that basis, the dealer was also entitled to relevant declaration forms under the State Act and the Central Act, including form XXXIV and C forms, subject to the statutory conditions governing their issue and use. Case-Laws VAT and Sales Tax Mon, 25 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159619