1990 (2) TMI 269

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..... y. 2.. The petitioner claims to be carrying on mining operation of bauxites which is processed in a plant in Damanjodi in Koraput District for being used as raw material for the aluminium smelter plant at Angul. For the aforesaid business, the petitioner has captive power plants for generating electricity. The petitioner made application for including certain goods in its certificate of registrat .....

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..... uestion he clarified that the petitioner now does not require it for the period from 1982 till date and in case a direction is given for inclusion of the same now for the future use, the petitioner's requirement would be satisfied. 4. Application for inclusion in the certificate of registration was made in the year 1982 and revisional order was passed in 1983. Since then the writ application is .....

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..... field even now. In the said decision, the Supreme Court observed: "In our judgment if a process or activity is so integrally 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 will qualify for special treatment. .....

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..... C.A. No. 1021 of 1963, decided on October 19, 1964 (reported in [1965] 16 STC 259 (SC); AIR 1965 SC 891)." The aforesaid principle is to be applied to the facts and circumstances of each case. Where an application is not clear as to how such category of goods would be necessary to be included in the certificate of registration before finally deciding the question, the Sales Tax Officer ought to .....

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..... to the Sales Tax Officer within March 15, 1990 and on receipt of such application, the Sales Tax Officer shall dispose of the same giving weight to the aforesaid observations on or before May 31, 1990. 7.. In the result, writ application is disposed of with the aforesaid observations. No costs. V. GOPALASWAMY, J.-I agree. Writ petition disposed of accordingly.
Case laws, Decisions, Judgemen .....

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