https://www.taxtmi.com/caselaws?id=162419 Rule 52 of the West Bengal Sales Tax Rules, 1995 allows deduction for sales to a registered dealer enjoying tax remission only where the goods are specified in the purchaser's registration certificate for direct use in manufacturing goods for sale in West Bengal. Goods such as containers, laboratory equipment, chemicals, stores, spare parts, consumables, plant and machinery accessories were treated as connected with the manufacturing activity, and containers and packing materials were recognised as falling within "used directly" because manufactured goods ordinarily require suitable packing for sale. The refusal to amend the eligibility certificate was therefore legally unsustainable, and inclusion of the items was warranted. en-us Tue, 30 Sep 2003 00:00:00 +0530 Wed, 26 Feb 2014 14:24:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162419 Rule 52 of the West Bengal Sales Tax Rules, 1995 allows deduction for sales to a registered dealer enjoying tax remission only where the goods are specified in the purchaser's registration certificate for direct use in manufacturing goods for sale in West Bengal. Goods such as containers, laboratory equipment, chemicals, stores, spare parts, consumables, plant and machinery accessories were treated as connected with the manufacturing activity, and containers and packing materials were recognised as falling within "used directly" because manufactured goods ordinarily require suitable packing for sale. The refusal to amend the eligibility certificate was therefore legally unsustainable, and inclusion of the items was warranted. Case-Laws VAT and Sales Tax Tue, 30 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162419