https://www.taxtmi.com/caselaws?id=44471 The Supreme Court clarified that the Sales Tax Officer has jurisdiction to amend a certificate of registration if it includes items erroneously. It interpreted Section 8(3)(b) and Rule 13 to include goods integral to the manufacturing process. The Court allowed items like drawing materials and electricals in the certificate but excluded building materials not directly used in manufacturing tiles. The Sales Tax Officer's order was modified to reflect these changes, and the Company succeeded in its claims with costs awarded. en-us Wed, 28 Oct 1964 00:00:00 +0530 Thu, 21 Aug 2014 19:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44471 The Supreme Court clarified that the Sales Tax Officer has jurisdiction to amend a certificate of registration if it includes items erroneously. It interpreted Section 8(3)(b) and Rule 13 to include goods integral to the manufacturing process. The Court allowed items like drawing materials and electricals in the certificate but excluded building materials not directly used in manufacturing tiles. The Sales Tax Officer's order was modified to reflect these changes, and the Company succeeded in its claims with costs awarded. Case-Laws VAT and Sales Tax Wed, 28 Oct 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44471