Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1965 (11) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1965 (11) TMI 127 - SC - VAT and Sales TaxCertificate of registration - Held that:- Appeal dismissed. The High Court was right in holding that these two items, namely, spare parts of motor vehicles including tyres and tubes, and motor trucks cannot be included in the registration certificate of the appellant. As far as furniture and sanitary fittings are concerned, these are covered by the ratio of the decision of this Court in the Indian Copper Corporation case (1964 (10) TMI 41 - SUPREME COURT OF INDIA). In dealing with stationery use of stationery undoubtedly facilitates the carrying on of a business of manufacturing goods or of processing goods or even mining operation but the expression 'intended to be used' cannot be equated with 'likely to facilitate' the conduct of the business of manufacturing or of processing goods or of mining". These observations apply to the items "furniture" and "sanitary fittings ". These two items are likely to facilitate the business of mining but it cannot be said that they are intended to be used in mining.
|