https://www.taxtmi.com/caselaws?id=160643 Under the West Bengal Sales Tax Act, 1994 and the 1995 Rules, a manufacturer's registration certificate governs not only the raw materials it may buy at concessional rate but also the products intended to be manufactured. Raw materials purchased against declaration forms cannot be used to produce goods outside the class of goods recorded in the registration certificate, because the registered activity must be read with the obligation to report changes in the class of goods. Where a dealer manufactures unlisted goods using concessional inputs, the declaration forms are treated as misused and the statutory consequences follow, including rejection of further forms and issuance of show-cause notices. en-us Fri, 11 Aug 2000 00:00:00 +0530 Sat, 21 Dec 2013 14:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160643 Under the West Bengal Sales Tax Act, 1994 and the 1995 Rules, a manufacturer's registration certificate governs not only the raw materials it may buy at concessional rate but also the products intended to be manufactured. Raw materials purchased against declaration forms cannot be used to produce goods outside the class of goods recorded in the registration certificate, because the registered activity must be read with the obligation to report changes in the class of goods. Where a dealer manufactures unlisted goods using concessional inputs, the declaration forms are treated as misused and the statutory consequences follow, including rejection of further forms and issuance of show-cause notices. Case-Laws VAT and Sales Tax Fri, 11 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160643