https://www.taxtmi.com/caselaws?id=162441 Polythene/endothene and H.N./H.D.P.E. granules were held includible in the dealer's recognition certificate as raw material for laminated jute bags because they were used to make polythene sheets that formed an integral part of the manufacturing process. The Tribunal treated the possibility that the dealer might not actually use the polythene later as a matter for departmental action, not a reason to deny recognition at the certification stage. The inclusion of the granules was therefore justified, and the direction to amend the recognition certificate was upheld. en-us Wed, 23 Jul 2003 00:00:00 +0530 Wed, 26 Feb 2014 16:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162441 Polythene/endothene and H.N./H.D.P.E. granules were held includible in the dealer's recognition certificate as raw material for laminated jute bags because they were used to make polythene sheets that formed an integral part of the manufacturing process. The Tribunal treated the possibility that the dealer might not actually use the polythene later as a matter for departmental action, not a reason to deny recognition at the certification stage. The inclusion of the granules was therefore justified, and the direction to amend the recognition certificate was upheld. Case-Laws VAT and Sales Tax Wed, 23 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162441