https://www.taxtmi.com/caselaws?id=181006 Construction machinery, plant, tools and equipment used in executing a works contract may be included in a registration certificate for concessional tax under the Central Sales Tax regime where they are intended for use as machinery, plant, equipment, tools or similar items in manufacture or processing of goods for sale. The relevant expressions are construed to cover transfer of property in goods involved in a works contract, and goods need not form part of the final product if they are integral to the manufacturing or processing activity. On that basis, construction equipment and allied articles used for works contracts fall within the prescribed scope, and refusal to amend the certificate is unsustainable. en-us Fri, 07 Mar 2014 00:00:00 +0530 Wed, 06 Apr 2016 09:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181006 Construction machinery, plant, tools and equipment used in executing a works contract may be included in a registration certificate for concessional tax under the Central Sales Tax regime where they are intended for use as machinery, plant, equipment, tools or similar items in manufacture or processing of goods for sale. The relevant expressions are construed to cover transfer of property in goods involved in a works contract, and goods need not form part of the final product if they are integral to the manufacturing or processing activity. On that basis, construction equipment and allied articles used for works contracts fall within the prescribed scope, and refusal to amend the certificate is unsustainable. Case-Laws VAT and Sales Tax Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181006