https://www.taxtmi.com/caselaws?id=160286 A registered dealer engaged in photo-processing as a works contract may seek amendment of the Central Sales Tax registration certificate under section 7(4) to include machinery and accessories required for the business. The recognition of works contracts as involving a transfer of property in goods does not deny the dealer the statutory benefits attached to registration. Where the goods are used in the registered business, inclusion of those items within the certificate is consistent with the registration scheme and supports the concessional purchasing facility through C forms. en-us Thu, 27 Jan 2000 00:00:00 +0530 Fri, 13 Dec 2013 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160286 A registered dealer engaged in photo-processing as a works contract may seek amendment of the Central Sales Tax registration certificate under section 7(4) to include machinery and accessories required for the business. The recognition of works contracts as involving a transfer of property in goods does not deny the dealer the statutory benefits attached to registration. Where the goods are used in the registered business, inclusion of those items within the certificate is consistent with the registration scheme and supports the concessional purchasing facility through C forms. Case-Laws VAT and Sales Tax Thu, 27 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160286