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TMI Blog2007 (4) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2001 whereby the second appeal of the assessee has been allowed and the assessing authority has been directed to add high speed diesel in the Central Registration Certificate. The assessee deals in the business of manufacturing and sale of brass artwares. The assessee had applied for insertion of generator and diesel in Central Registration Certificate for the purpose of getting these items at c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957 reads as follows: "Rule 13. 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 ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed for running generator sets would be entitled to be treated as part of the manufacturing process. Further this court in recent decision dated March 30, 2007 in Trade Tax Revision No. 753 of 2001 (Commissioner Trade Tax v. Shubham Cane Crusher) See [2009] 20 VST 104. has taken similar view under the provisions of the Central Sales Tax Act. In this view of the matter, the view expressed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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