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1 - 4 of 4 (0.30 seconds)Section 7 in The Central Sales Tax Act, 1956 [Entire Act]
The Central Sales Tax Act, 1956
Bhartia Electric Steel Co. Ltd. vs Commercial Tax Officer And Ors. on 2 February, 1956
14. Coming to the building materials, cement and lime, it is contended that before manufacture can take place, there must be a building in which manufacturing operations can go on. That is undeniably so, but Rule 13 is not comprehensive enough to include these articles as they are not directly needed in the manufacture or creation of goods or even in the processing of goods. We find support for our view from Bhartia Electric Steel Co. Ltd. v. Commercial Tax Officer and Ors. [1956] 7 S.T.C. 527.
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