1984 (6) TMI 206

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..... s Tax Act has been questioned. It is seen that the assessee has purchased plugs, flanges, top and bottom die from other States to the tune of Rs. 1,21,440 during the assessment year 1978-79 and obtained C forms from the outer State seller. At the stage of the assessment, the assessing officer held that the above articles purchased by the assessee are not covered by the certificate of registration .....

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..... ficate of registration. The relevant extract from the certificate of registration in form B is as follows: "For use in manufacture of proMachinery dyes in the manufacture cessing of goods for sale. of drums and also raw materials like 26, 24 and 22 gauge CRCS sheets." According to the Revenue, the certificate of registration can be taken to cover not all raw materials, but only raw materials l .....

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..... 24 and 22 gauge CRCS sheets" can be mentioned. Therefore, the expression "raw materials like 26, 24 and 22 gauge CRCS sheets " could be taken to be only descriptive or illustrative and not exhaustive. This is the view taken by the Tribunal. So long as the goods purchased by the issue of C forms had in fact been used as raw material in the manufacture of drums, then those articles should be covered .....

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