https://www.taxtmi.com/caselaws?id=371017 Quarrying of minor minerals is treated as mining for the purpose of Section 8 of the Central Sales Tax Act, 1956, because the statutory definitions and the Kerala Minor Minerals Concession Rules place quarry leases within the broader concept of mining operations. On that basis, high speed diesel used for machinery and motor vehicles in the quarrying process is also covered by the concessional scheme, as fuel used in an integrated and interdependent mining operation is intended for use in mining. The text also notes that the writ petition succeeded and that access to the online facility for downloading C-forms was to be enabled, with the pending application considered expeditiously. en-us Thu, 22 Nov 2018 00:00:00 +0530 Wed, 28 Aug 2019 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371017 Quarrying of minor minerals is treated as mining for the purpose of Section 8 of the Central Sales Tax Act, 1956, because the statutory definitions and the Kerala Minor Minerals Concession Rules place quarry leases within the broader concept of mining operations. On that basis, high speed diesel used for machinery and motor vehicles in the quarrying process is also covered by the concessional scheme, as fuel used in an integrated and interdependent mining operation is intended for use in mining. The text also notes that the writ petition succeeded and that access to the online facility for downloading C-forms was to be enabled, with the pending application considered expeditiously. Case-Laws VAT and Sales Tax Thu, 22 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371017