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TMI Blog2015 (12) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to the nature of the grievance of the assessees/dealers and the extent to which they are able to convince about the validity of such grievance - Additional Government Pleader produced the xerox copies of the certificate of registration issued to the appellant. The certificate of registration shows that the wooden strips, wooden insert cap, grey board, rose board, PVC sheeting, stamping foil etc., are also included in the certificate of registration issued to the appellant. Therefore, straight-away, the very basis on which the proposals were made under Section 10-A, is found to be shallow - Even the exports covered by Form-H, have not been taken note of by the assessing officer. They are also packing materials, which were covered against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erials, tools spares etc., from inter-State dealers, without those articles being included in the certificate of registration. However, the appellant issued 'C' forms to the sellers, enabling them to avail the concessional rate of tax. 5. The appellant submitted separate replies in respect of each assessment year on 6.8.2014, contending that insofar as the exports are concerned, they made purchases against the issue of Form-H and that insofar as the other items are concerned, such as packing materials, they were included in the certificate of registration. 6. However, rejecting the reply made by the appellant, the assessing officer passed separate orders, all dated 26.3.2015, confirming the proposals for the levy of penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Nu-Tread Tyres, (2006) 148 STC (Mad)(FB), wherein this Court held that even in respect of the goods which are not covered by the certificate of registration, the benefit cannot be denied. 11. But, however, without going into the said question, we passed an order on 10.9.2015, when the writ appeals came up for admission, directing the learned Additional Government Pleader to verify and find out from the original certificate of registration, as to whether the certificate of registration did really include these items. Today the learned Additional Government Pleader produced the xerox copies of the certificate of registration issued to the appellant. The certificate of registration shows that the wooden strips, wooden insert cap, grey bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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