Rule 13 - Prescription of goods for certain purposes - Central Sales Tax (Registration And Turnover) Rules, 1957

1 [13. Prescription of goods for certain purposes.- The goods referred to in clause (b) of sub section (3) of section 8, which a registered dealer may purchase, shall be, goods intended for use by him, as raw materials, processing materials, machinery, plant, equipment, tools, stores, spare parts, accessories, fuel or lubricants, in the manufacture or processing of goods for sales or 2 [ in the telecommunications network or ] in mining, or in the generation or distribution of electricity or any other form of power. ] -------------------- Notes:- 1. Inserted vide SRO 896 dated 23.9.1958. 2. Inserted vide Notification No. G.S.R. 83(E)., dated 11.3.2010.