https://www.taxtmi.com/caselaws?id=353817 A subsisting registration certificate in Form B must be treated as valid by the authority issuing Form C; that authority cannot reopen the correctness of registered goods or refuse declarations merely because power transmission was allegedly outside the certificate's scope. Any alleged misuse or incorrect registration must be addressed through remedies under the Central Sales Tax Act rather than by withholding Form C. Power transmission falls within the expression in section 8(3)(b) concerning electricity and other forms of power because transmission is integral to the process between generation and distribution. Goods covered by the registration certificate and used for eligible electricity-sector purposes qualify for concessional treatment. en-us Mon, 08 Jan 2018 00:00:00 +0530 Wed, 22 Aug 2018 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353817 A subsisting registration certificate in Form B must be treated as valid by the authority issuing Form C; that authority cannot reopen the correctness of registered goods or refuse declarations merely because power transmission was allegedly outside the certificate's scope. Any alleged misuse or incorrect registration must be addressed through remedies under the Central Sales Tax Act rather than by withholding Form C. Power transmission falls within the expression in section 8(3)(b) concerning electricity and other forms of power because transmission is integral to the process between generation and distribution. Goods covered by the registration certificate and used for eligible electricity-sector purposes qualify for concessional treatment. Case-Laws VAT and Sales Tax Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353817