https://www.taxtmi.com/caselaws?id=279415 Goods sought for concessional purchase under the Central Sales Tax regime must be directly used in the manufacture or processing of goods for sale. In the context of khandsari sugar production, the sugarcane crusher was the equipment actually used in manufacture, but the generator and alternator only supplied power to run that equipment. On that reasoning, they were not treated as goods used in manufacture, so amendment of the registration certificate for concessional purchase was not justified. en-us Wed, 25 Nov 1992 00:00:00 +0530 Sat, 16 Mar 2019 11:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279415 Goods sought for concessional purchase under the Central Sales Tax regime must be directly used in the manufacture or processing of goods for sale. In the context of khandsari sugar production, the sugarcane crusher was the equipment actually used in manufacture, but the generator and alternator only supplied power to run that equipment. On that reasoning, they were not treated as goods used in manufacture, so amendment of the registration certificate for concessional purchase was not justified. Case-Laws VAT and Sales Tax Wed, 25 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279415