1984 (6) TMI 206 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the tax revision case filed by the State challenging the cancellation of a penalty under section 10(b) of the Central Sales Tax Act. The Tribunal held that items purchased by the assessee for manufacturing drums were covered by the certificate of registration, even though the certificate mentioned specific raw materials. The Court agreed with the Tribunal's interpretation, stating that the expression "raw materials like 26, 24 and 22 gauge CRCS sheets" was descriptive and not exhaustive.