https://www.taxtmi.com/caselaws?id=165360 Building materials used for a labour colony, administrative building and compound wall do not qualify for concessional inclusion in the registration certificate merely because they support a power undertaking. The functional test under section 8(3)(b) of the Central Sales Tax Act, read with rule 13, requires an integral and direct nexus with the actual generation or distribution of electricity. Commercial expediency or a statutory obligation to construct supporting facilities does not expand the statutory scope. Goods used for ancillary civil constructions are outside the intended use requirement, whereas materials for plant or power-house structures may be treated differently only where they form part of the generation or distribution apparatus. en-us Wed, 22 Dec 2010 00:00:00 +0530 Thu, 18 Sep 2014 19:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165360 Building materials used for a labour colony, administrative building and compound wall do not qualify for concessional inclusion in the registration certificate merely because they support a power undertaking. The functional test under section 8(3)(b) of the Central Sales Tax Act, read with rule 13, requires an integral and direct nexus with the actual generation or distribution of electricity. Commercial expediency or a statutory obligation to construct supporting facilities does not expand the statutory scope. Goods used for ancillary civil constructions are outside the intended use requirement, whereas materials for plant or power-house structures may be treated differently only where they form part of the generation or distribution apparatus. Case-Laws VAT and Sales Tax Wed, 22 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165360