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2010 (12) TMI 1101 - HC - VAT and Sales TaxWhether the goods, which the petitioner seeks inclusion in their certificate of registration, are required to be included therein or not? Held that:- The mere fact that a statutory obligation is cast on the petitioner, to construct a labour colony or a compound wall or an administrative building, would not supply a connection between the goods used in such construction and the generation or distribution of electricity or any other form of power so as to make them goods intended for use in those operations. Refusal by the registering authority to include such building material in the certificate of registration cannot be faulted. The order of the Sales Tax Appellate Tribunal in T.A. No. 344 of 2009 dated March 25, 2010 does not, therefore, necessitate interference in. Appeal dismissed.
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