9911796707
TMI Blog1996 (12) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... s passed by the respondents are sought to be quashed in this writ petition. There is a further prayer for a direction to the respondents to re-specify the goods deleted in the certificate of registration granted to the assessee. 2.. By exhibit P1 the first respondent, the Assistant Commissioner of Sales Tax (Assessment) found that the assessee had issued C forms for the purchase of certain goods other than those specified in the certificate of registration. Consequently all the items other than those permitted under the Act and Rules were deleted and the assessee had been restrained from purchasing such items. According to the first respondent the assessee s business is solely the sale of rubber produced in the estate, and hence the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is relevant in the present context is as follows: (3) The goods referred to in clause (b) of sub-section (1)- (a) ............... (b) are goods of the class or classes specified in the certificate of the registration of the registered dealer purchasing the goods as being intended for resale by him or subject to any rules made by the Central Government in this behalf, for use by him in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power. What is relevant is the goods as being intended for use by the dealer in the manufacture or processing of goods for sale. This is further amplified in rule 13 of the Central Sales Tax (Registration and Turnover) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it may be recalled that all the three authorities uniformly found that the business of the assessee is only the sale of rubber produced in the estate. In other words, the assessee is carrying on the business of rubber plantation which consists of planting, manuring and maintaining the plants. Therefore, the question to be decided is whether the goods deleted from the certificate of registration are goods intended for use in the manufacture or processing of goods for sale. 6.. The Supreme Court in Travancore Tea Estates Co. Ltd. v. State of Kerala [1977] 39 STC 1 had examined the ambit and scope of rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957. That was a case where the assessee was carrying on the business of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
