9911796707
TMI Blog2003 (4) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... 5, 1999 in respect of coverage of goods and materials being raw materials and packing materials for the manufacture of detergent. 2.. The petitioners are carrying on business, inter alia, of manufacture of detergent. They filed an application for registration under the Central Sales Tax Act, 1956 before the Assistant Commissioner, Commercial Taxes, Central section on January 27, 1999 for the purpose of manufacturing detergent. Together with the said application the petitioner also filed a list of raw materials and packing materials which would be required for the manufacture of detergent. 3.. In connection with such registration, the petitioners were given hearing on February 10, 1999 before the grant of registration certificate. Accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner, Commercial Taxes, New Market Charge, ordered the Inspector to pay a visit and draw a report about the nature of the business of the petitioner. Pursuant to the said direction, the Inspector, Commercial Taxes, New Market Charge inspected the place of business of the dealer and gave a report which was duly submitted before the Assistant Commissioner, Commercial Taxes. 6.. On December 21, 2000 the petitioner further filed an application for "C" form before the Assistant Commissioner, Commercial Taxes, New Market Charge and subsequently, on January 17, 2001, he further filed an application seeking amendment of the Registration Certificate for incorporation of such raw materials which was earlier referred to at the time of disposal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated May 29, 2002 disposed of the application of the petitioner by affirming the order passed by the Deputy Commissioner. 12.. Being dissatisfied the petitioners have come up with the instant writ application. 13.. Mr. Bhattacharjee, the learned Senior Counsel appearing on behalf of the petitioners, submits that so far as the registration certificate is concerned, the main object of the statute is to give some tax benefits or concessional rate of taxation for the registered dealers over the unregistered dealers. Thus the Registration Certificate should be liberally construed. 14.. The petitioners state that they have brought into West Bengal raw materials and packing materials, which will be of absolute necessity for the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terials on record, I am of the view that the registration certificate having been already granted, there was no just ground for refusal of the amendment from the date of such registration when there is no dispute that the materials for which coverage has been claimed are absolutely necessary for preparation of the detergents. 19.. There is no dispute that for the purpose of amendment of registration certificate it is not the law that a formal application is essentially required. Even without filing formal application, amendment can be made. The object of the registration being to give relief to the petitioner for the purchase of materials from places outside the State, there is no just ground for refusal of the amendment from the date of f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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