TaxTMI 
TaxTMI 
1969 (1) TMI 60
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....s only if the registration certificate of the dealer is in strict conformity with the registration certificate in the prescribed form, namely, Form II as amended after the addition of section 4(6) to the C.P. and Berar Central Sales Tax Act, 1947." (sic) 2.. The material facts are that the assessee is a registered dealer engaged in the business of purchase of stick lac, refining it and selling the product. In the certificate of registration, which was issued to the assessee on 5th May, 1962, lac, filter cloth, arsenic and other chemicals and charcoal were specified as goods which the assessee could purchase free of tax for the purpose of manufacture of goods for sale. During the period from 11th April, 1954, to 31st March, 1955, the asse....
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.... the registration certificate as required by section 4(6) of the Act does not in any way absolve the assessee of any liability for payment of purchase tax when admittedly he gave declarations to the sellers at the time of purchasing the goods without payment of any tax that the goods purchased would be used in the manufacture of goods which would be sold by actual delivery in Madhya Pradesh for purposes of consumption in the State and thereafter he did not use the goods purchased for this purpose but despatched them outside the State of Madhya Pradesh. Thus, all the conditions for imposition of purchase tax on the assessee under the amended section 4(6) were satisfied in the present case. As held by the Supreme Court in Modi Spinning and We....
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....ificate as raw materials in the manufacture of any goods for the purpose of sale by actual delivery in Madhya Pradesh for the purpose of consumption in that State and then utilized the goods for other purpose. The Supreme Court further said: "In this connection reference may be made to section 2(j)(a)(ii) which states that a selling dealer is entitled to deduct from his turnover sales to a registered dealer of goods 'specified in such dealer's certificate of registration as being intended for use by him as raw materials in the manufacture of any goods for sale by actual delivery in Madhya Pradesh for the purpose of consumption in that State'. It is manifest that the only legitimate object which the purchasing dealer seeks in having a cla....
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....aving Mills Co. Ltd. v. Commissioner of Sales Tax, Punjab, and Another[1965] 16 S.T.C. 310., in which it was held that the registration certificate was only evidence that the assessee was a registered dealer for purposes of certain commodities to be used in manufacture and any formal defect in the registration certificate was not material." The position here is not different. Admittedly, the assessee purchased certain goods without paying tax for using them as raw materials in the manufacture of goods for sale by actual delivery in Madhya Pradesh for the purpose of consumption in that State, and it did not use the goods purchased for that purpose. Therefore, notwithstanding the fact that the certificate of registration did not contain th....