1996 (8) TMI 455

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....ocate, for the appellant.   Sowbhagmal Jain, Senior Advocate (Sushil Kr. Jain and Pradeep Agarwal, Advocates, with him), for the respondents.   --------------------------------------------------   ORDER   We have read the principal judgment under appeal which is reported in [1980] 45 STC 201 (Raj) (Rajasthan State Electricity Board v. State of Rajasthan). We are of ....

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....of section 8(3)(b) read with rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957. In so far as soaps, paints and varnishes are concerned, the High Court rightly upheld the finding of the Board of Revenue that they were permissible only in so far as they were intended to be used for the purpose of cleaning boilers and machinery and other equipment and for the purpose of pain....

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....lly related to the ultimate manufacture of goods so that without that process or activity manufacture may, even if theoretically possible, be commercially inexpedient, goods intended for use in the process or activity as specified in rule 13 would qualify for special treatment. The motor vehicles aforementioned and soaps, paints, raincoats and battery cells, to the extent aforementioned, are integ....