9911796707
TMI Blog1998 (2) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... ect from April 1, 1976. It manufactures country liquor out of rectified spirit which is purchased by furnishing prescribed declaration form IV on payment of concessional rate of sales tax at 4 per cent for use of the rectified spirit in the manufacture/processing of country liquor. For the purpose of carrying on the business, petitioner applied to the Sales Tax Officer, Cuttack I, East Circle (opposite party No. 2) for issue of certificate of registration under section 9 of the Act on March 26, 1977. In the said application the petitioner had stated in the column relating to resale of goods to be "country spirit, rectified spirit", and in the column meant for manufacturing activities as "country spirit, rectified spirit". The Sales Tax Offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was again rejected on the ground that the original application was for resale and not for manufacture of country liquor, and hence the prayer for amendment was not acceptable. In the revision preferred against the impugned order, the revisional authority referred to the factual aspects and concluded as follows: ".........Since the collation of R.C. with retrospective effect is not permitted, similarly the amendment of R.C. with retrospective effect may not be permitted." 3.. Petitioner submits that the authorities have lost sight of the real purport of his application. While making the original application, it had mentioned in the application form the requisite goods, and the petition filed on August 5, 1977 was for retrospective operat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer (1987) 1 OLP, 333 (Orissa) and Subhash Chandra Ghosh v. State of Orissa [1970] 26 STC 211 (Orissa), it was also observed that the certificate of registration if granted is operative from the date of application. Reference can also be made to the decision of the apex Court in Assessing Authority v. Patiala Biscuits Manufacturers Pvt. Ltd. [1977] 39 STC 381 (SC) where it was observed that registration once granted is operative from the date of application. In this context reference to rule 7 of the Rules would be appropriate. Sub-rule (3) thereof provides to the registration certificate when granted shall be effective from the date on which the application is made under sub-rule (1) of rule 6. In fact in Fact Limited v. State of Oriss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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