https://www.taxtmi.com/caselaws?id=447520 Section 8(3)(b) of the Central Sales Tax Act and Rule 13 permit specification in a registration certificate of goods intended for use as machinery, plant, equipment and related items in manufacture or processing of goods for sale. The expression "in the manufacture" covers an integrated and commercially necessary process, and does not require the goods to be directly incorporated into the finished product. On that principle, trucks, trippers, dumpers, JCBs, cranes, dozers and similar machinery used in road construction and works contracts can fall within the provision if they form part of that integrated process. en-us Mon, 11 Dec 2023 00:00:00 +0530 Thu, 28 Dec 2023 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447520 Section 8(3)(b) of the Central Sales Tax Act and Rule 13 permit specification in a registration certificate of goods intended for use as machinery, plant, equipment and related items in manufacture or processing of goods for sale. The expression "in the manufacture" covers an integrated and commercially necessary process, and does not require the goods to be directly incorporated into the finished product. On that principle, trucks, trippers, dumpers, JCBs, cranes, dozers and similar machinery used in road construction and works contracts can fall within the provision if they form part of that integrated process. Case-Laws VAT and Sales Tax Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447520