1992 (11) TMI 290

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..... rtificate so as to enable it to procure generator and alternator on concessional rate of tax on the strength of Form-C The assessing authority rejected that application on the ground that the generator and alternator were neither raw-material nor were used in the manufacture of Khandsari Sugar. The First Appeal filed against the same was dismissed. When the second appeal came up for consideration .....

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..... subsequently. An application for registration is given under Rule 3 in prescribed Form-A and registration is granted in prescribed Form-B which specifies the goods for the purposes of sub sections (1) and (3) of Section 8 of the Act and the sale of those goods in the course of inter-State trade to the dealer shall be taxable at the rate specified in that sub-section subject to the provisions of su .....

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