2013 (3) TMI 182

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..... question was effected. Certificate of registration did not authorize to purchase the machinery in question - Ext.P4 is the certificate of registration. Although machinery and parts are also authorized to be dealt with by the petitioner, it is a matter to be enquired into whether the description of the goods will cover the nature of the machinery. Therefore, in any event, adjudication as .....

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..... documents verified show that the sale is from Cochin and therefore, there was no reason to effect sale against C-Form. It is also stated that the TIN number is also not mentioned in the invoice. However, counsel for the petitioner referred me to Ext.P1 purchase order and contended that, order was placed at the Pune Office of the manufacturer and that it was from Pune, the sale in question was ef .....

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