https://www.taxtmi.com/caselaws?id=765303 Concessional CST under Section 8(3)(b) of the Central Sales Tax Act, 1956 is available only where the purchased goods are covered by the registration certificate and are intended for resale or for use in manufacture or processing of goods for sale. Goods such as clean room accessories, glassware, false ceilings, walls, doors and grills were treated as building or interior materials, not as inputs with the requisite integral nexus to manufacture. Applying Section 8(3)(b) read with Rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957, the Court held that mere association with a manufacturing establishment is insufficient and upheld the revisional order reviving the penalty. en-us Thu, 23 Jan 2025 00:00:00 +0530 Thu, 30 Jan 2025 08:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765303 Concessional CST under Section 8(3)(b) of the Central Sales Tax Act, 1956 is available only where the purchased goods are covered by the registration certificate and are intended for resale or for use in manufacture or processing of goods for sale. Goods such as clean room accessories, glassware, false ceilings, walls, doors and grills were treated as building or interior materials, not as inputs with the requisite integral nexus to manufacture. Applying Section 8(3)(b) read with Rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957, the Court held that mere association with a manufacturing establishment is insufficient and upheld the revisional order reviving the penalty. Case-Laws VAT / Sales Tax Thu, 23 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765303