Registration certificate amendment for intended resale purchases must be considered under the statutory scheme, not denied for form defects.

A registration certificate under the West Bengal Sales Tax Rules, 1995 could not lawfully be confined so narrowly that it excluded goods intended to be purchased for resale where the statute contemplated such coverage. The omission of a separate space in the application form did not defeat the substantive entitlement, because a statutory form is subordinate to the enabling rule. The proper course was amendment of the registration certificate under the amendment provision, and the dealer was entitled to seek inclusion of intended purchases for resale if the competent authority was satisfied under the applicable rule.

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Issues: Whether the registration certificate could lawfully omit coverage for goods intended to be purchased for resale, and whether the dealer could be allowed to seek amendment of the registration certificate to include such intended purchases.

Analysis: The statutory scheme under the West Bengal Sales Tax Rules, 1995 required the dealer to state the class or classes of goods purchased or intended to be purchased for resale, and the registration certificate was meant to reflect entitlement to concessional rate coverage. Although the application form did not expressly provide a separate space for intended purchases and the dealer had not specifically articulated that aspect with precision, the omission in the form could not defeat a benefit that the law itself contemplated. A statutory form is subordinate to the enabling provision and may be adjusted to conform to the statute. Since rule 12 provided for amendment of the registration certificate, the appropriate course was not cancellation but an amendment application, so that the dealer could seek coverage for intended purchases, and if the competent authority was satisfied under rule 7, the certificate could be modified accordingly.

Conclusion: The dealer was entitled to apply for amendment of the registration certificate to obtain coverage for intended purchases for resale, and the authority was required to consider such application in accordance with law.

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