https://www.taxtmi.com/caselaws?id=57903 Materials used in a research laboratory were treated as goods required for use in manufacture because the research was directly connected with production, plant improvement, import substitution and development of new fibre variants, making it commercially necessary for effective manufacture. Electrical goods used for factory lighting, including tubes, bulbs, fans and spares, were also treated as goods required for use in manufacture because factory operations depended on them as part of the manufacturing environment. On that footing, the disallowance was held unsustainable and the disputed items were directed to be included in the recognition certificate for consequential action. en-us Fri, 15 Jul 1977 00:00:00 +0530 Wed, 15 Dec 2010 13:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57903 Materials used in a research laboratory were treated as goods required for use in manufacture because the research was directly connected with production, plant improvement, import substitution and development of new fibre variants, making it commercially necessary for effective manufacture. Electrical goods used for factory lighting, including tubes, bulbs, fans and spares, were also treated as goods required for use in manufacture because factory operations depended on them as part of the manufacturing environment. On that footing, the disallowance was held unsustainable and the disputed items were directed to be included in the recognition certificate for consequential action. Case-Laws VAT and Sales Tax Fri, 15 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57903