1983 (3) TMI 252

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..... relate to the same assessee in respect of two assessment years, 1976-77 and 1977-78. So far as T.C. Nos. 137 and 139 of 1983 are concerned, they relate to the same assessment year. One is against the order rejecting the enhancement petition while the other is against the order reducing the penalty imposed. The assessee had a registration certificate and the description set out is in Tamil and it .....

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..... o "etc." will cover all the articles referred to earlier and also allied articles. It is not in dispute that on such an interpretation there can be no room for the contention that the assessee had dealt with an article, namely, aluminiumwares, which is not covered under the registration certificate. On the above basis it follows that there can be no violation of section 10(b) of the Central Sales .....

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