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TMI Blog1996 (8) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... owbhagmal 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 the view that the High Court was entirely r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral 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 painting machinery and electrical goods. Raincoats ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 integrally related to the distribution of electricity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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