https://www.taxtmi.com/caselaws?id=373000 Quarrying of granite metal was treated as "mining" for the purposes of the concessional provision in Section 8(3)(b) of the Central Sales Tax Act because, in fiscal interpretation, extraction from the earth includes quarrying and the regulatory distinction between mines and quarries is not controlling. High speed diesel used in quarrying also remained eligible for concessional CST treatment after the GST regime, as the amended definition of goods did not narrow the class of goods used in specified activities such as mining, and retained petroleum products were not excluded. The authorities' refusal to restore the CST registration entry was therefore unsustainable, and the assessee was entitled to the concessional rate for inter-State purchases used in quarrying. en-us Mon, 17 Dec 2018 00:00:00 +0530 Sat, 05 Jan 2019 06:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373000 Quarrying of granite metal was treated as "mining" for the purposes of the concessional provision in Section 8(3)(b) of the Central Sales Tax Act because, in fiscal interpretation, extraction from the earth includes quarrying and the regulatory distinction between mines and quarries is not controlling. High speed diesel used in quarrying also remained eligible for concessional CST treatment after the GST regime, as the amended definition of goods did not narrow the class of goods used in specified activities such as mining, and retained petroleum products were not excluded. The authorities' refusal to restore the CST registration entry was therefore unsustainable, and the assessee was entitled to the concessional rate for inter-State purchases used in quarrying. Case-Laws VAT and Sales Tax Mon, 17 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373000