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TMI Blog2020 (3) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no list of goods intended to be re-sold - The deduction cannot be disallowed for non-specification of goods in the registration certificate where the dealer is registered for re-sale or is involved in trading also. The position would be different if the dealer is not registered for trading, in that case even non-scoring of purpose of purchase would be of no relevance as in such eventuality, only the goods specified in the certificate of registration can be purchased for use in manufacture. Application disposed off. - GSTR No. 21 of 1997 - - - Dated:- 19-2-2020 - HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Mr. Sandeep Goyal, Advocate for the applicant Mr. Pankaj Gupta, Additional Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by him in a prescribed form as being intended for resale in the State of Punjab or sale in the course of inter-State trade or commerce or sale in the course of export of goods out of the territory of India or of goods specified in his certificate of registration for use by him in the manufacture in Punjab of any goods other than goods declared tax-free under section 6, for sale in Punjab or sale in the course of inter-State trade or commerce or sale in the course of export of goods out of the territory of India and on sales to a registered dealer of containers or other materials for the packing of such goods: PROVIDED that in case of such sales, a declaration duly filled up and signed by the registered dealer to whom the goods are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following goods other than goods liable to tax at the first stage of sale under section 5(1-A) made to this dealer for use by him in the manufacture in the State of Punjab of any goods, other than goods declared tax-free under section 6, for sale in Punjab will be free of tax. 5. The return in form S.T. VII pertaining to the entire business conducted at the various places of business of the dealer shall be furnished by the dealer from the head office quarterly/monthly. 6. The tax is payable quarterly/monthly. 7. This certificate is valid from .until cancelled. Seal of Assessing Authority Signature Assessing Authority Dated District Notes (1) This registration certificate shall be displayed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )(a). The declaration form mentions four purposes for which the goods are intended to be purchased. It is not disputed that the purchasing dealers were registered dealers and that in most of the declaration forms the purpose for purchase was not tick-marked. The claim of the petitioner was rejected holding that the goods sold were not specified in the registration certificate. We are not in agreement with the view taken. From the provisions quoted above, it is evident that deduction is allowed of sales made to the registered dealer, of goods for resale or goods mentioned in registration certificate for use in manufacture of goods for sale. From the Clause 4 of form ST-IV, it is clear that only the goods which can be purchased for u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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