1968 (9) TMI 104

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....tration certificate so as to add thereto the following goods for purposes of sections 8(1)(b) and 8(3): "Diesel locomotives, motor vehicles, cranes, fork lifts, trollies and other equipments and vehicles, electrical bulbs and lighting fixtures." This prayer for amendment was allowed in part by the Sales Tax Officer, Shahdol, in regard to "electrical bulbs and lighting fixtures for factory." The amendment was, however, allowed in regard to other goods by the Commissioner of Sales Tax, Madhya Pradesh, by his order dated 18th May, 1967. While allowing the amendment the Commissioner of Sales Tax, however, put a restriction on the number of goods the petitioner could purchase after paying the concessional rate of sales tax under section 8(1)(....

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..... On the other hand, sections 7(3) and 8(3) speak of the "goods" to be specified in the certificate of registration as "goods of the class or classes" for the purposes of section 8(1). The expression "goods of the class or classes" clearly does not carry the implication of specification of the goods in the certificate of registration by the number of goods. The Commissioner of Sales Tax imposed a restriction on the number of goods the petitioner could purchase for the purposes of section 8(1) mainly persuaded by the reason that the certificate might be misused "if the quantum of goods were not to be specified in the certificate of registration". The possible misuse of the certificate can hardly afford any justification for putting a restric....

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....e that considerable time may elapse between the making of an application for amendment of the registration certificate and the passing of the final order allowing the amendment. The responsibility for the delay in allowing the amendment lies on the shoulders of the sales tax authority for which clearly the dealer cannot be made to suffer. Actually, in the present case, the petitioner made the application for amendment of the registration certificate on 10th September, 1965, but it was not until 30th March, 1966, that the Sales Tax Officer made an order allowing the amendment in part only in regard to electrical bulbs and lighting fixtures for factory. The order of the Commissioner was passed thereafter on 18th May, 1967. Thus, there was an ....