https://www.taxtmi.com/caselaws?id=161941 A dealer conducting manufacturing and sales through separate outlets may obtain a consolidated sales registration in Jharkhand under rule 3(4) even where the Sindri and Chaibasa units hold separate manufacturing registrations. Separate factory registrations do not defeat common registration for the marketing division, especially where the earlier combined registration and post-reorganisation continuity support the arrangement. The Commissioner is bound by the Tribunal's remand directions and cannot disregard them. To prevent misuse, the separate factory certificates were to be modified by deleting cement from their scope, and the authorities were required to issue the statutory forms. en-us Wed, 05 May 2004 00:00:00 +0530 Tue, 11 Feb 2014 16:58:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161941 A dealer conducting manufacturing and sales through separate outlets may obtain a consolidated sales registration in Jharkhand under rule 3(4) even where the Sindri and Chaibasa units hold separate manufacturing registrations. Separate factory registrations do not defeat common registration for the marketing division, especially where the earlier combined registration and post-reorganisation continuity support the arrangement. The Commissioner is bound by the Tribunal's remand directions and cannot disregard them. To prevent misuse, the separate factory certificates were to be modified by deleting cement from their scope, and the authorities were required to issue the statutory forms. Case-Laws VAT and Sales Tax Wed, 05 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161941