9911796707
TMI Blog2000 (1) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... licant carries on business in selling fruit juice tetra pack, frozen vegetables and dairy products. After selling frozen vegetables in sealed container imported from its head office in Delhi, the applicant applied for registration in form I under section 27 of the West Bengal Sales Tax Act, 1994 (in short, "the 1994 Act"). The applicant claims that in his application he has specified the classes of goods he intends to purchase for resale and that he had occasions to purchase such goods. He alleges that inspite of such an application the respondent No. 2 passed order for issue of an R.C. without mentioning therein the coverage of such items of goods for the purpose of resale. His further contention is that since he gave all requisite informa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the applicant has taken us through the R.C. (annexure A to the application), issued in favour of the applicant, to show that no coverage in respect of any item of goods has been given in the R.C. He draws our attention to rule 8 of the West Bengal Sales Tax Rules, 1995 (in short, "the 1995 Rules") which speaks of contents of a registration certificate. He contends that in terms of this rule an R.C. is to contain the particulars of the business of a dealer and its nature and location, and class or classes of goods mentioned in sub-sections (2) and (3) of section 17 in respect of which the dealer is entitled to concessional rate of tax under the said sub-sections. He raises the question that if in the R.C. of the applicant no coverage u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e mentioned that he intends to purchase any goods for resale and that in form A whatever the applicant sought coverage was on the ground that he ordinarily purchases those, but in fact no such goods have ever been purchased. According to him, the respondent No. 2 did not err in issuing the R.C. without any coverage because whatever goods the applicant has sold in West Bengal so far are goods brought from his Delhi office by way of stock transfer. As against this, Mr. Mukherjee, adds that the statutory forms I and A do not provide any space where the goods intended to be purchased for resale could be shown. He adds that the applicant has mentioned in form A certain goods for resale though he has not yet purchased any such goods and therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is provision for amendment of R.C. under rule 12 of the 1995 Rules there is no necessity for cancelling the impugned R.C. and when it is the question of intended purchases the applicant is not prejudiced if the R.C. is amended prospectively. 8.. Accordingly, the applicant is at liberty to file an application for amendment of R.C. for coverage of intended purchases for resale. If such application is filed the competent authority shall dispose of the same according to law within two weeks from the date of filing of the application and if the authority is satisfied in terms of rule 7 of the 1995 Rules, he shall modify the R.C. accordingly. However, if for any reason the authority rejects the prayer he shall pass a reasoned order and shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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