1989 (11) TMI 302

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....REDDY, J.-The petitioner is a registered dealer in Andhra Pradesh. He is engaged in executing works contracts in which he uses cement, steel, etc. He purchases cement, steel, etc., from out-State registered dealers. Central sales tax is payable on these transactions. The petitioner says that if he sends a "C" form to the selling dealer, he will be entitled to a concessional rate of tax. He says, w....

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..... Section 8(3)(b) so far as it is relevant, reads as follows: "(3) The goods referred to in clause (b) of sub-section (1): (b) are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for resale by him, or subject to any rules made by the Central Government in this behalf, for use by him in the manufactu....