1995 (1) TMI 378

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iled by the Commercial Taxes Officer, Udaipur. 2.. The following two questions arise for consideration for this Court in this revision petition: (1) Whether in view of the admitted fact that the goods in question, namely, lime and soda-ash, which have been specified as raw material in petitioner s registration certificate, it was open to the Tribunal to hold that they were not raw material as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , is, therefore, decided in favour of the assessee for the reasons given in the aforesaid two judgments. 4.. So far as the second point is concerned, that, also, is covered by a single Bench judgment of this Court in Hindustan Zinc Limited v. Commercial Taxes Officer [1991] 82 STC 5, wherein it has been held that: without the purchase of the tender form, the intending supplier could not be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... once the goods are entered in the registration certificate as the raw materials then the department cannot challenge later on the entry of these goods on the ground that the goods entered in the registration certificate are not the raw materials . The department, also, cannot charge any tax on these goods entered in the registration certificate as the raw materials nor can it impose any penalty .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X