1975 (5) TMI 81
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....rt was delivered by GOPALAN NAMBIYAR, J.-We think the learned Judge was right in his view that there was nothing in rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957, to warrant an interpretation that the goods sought to be included in the certificate of registration must have been intended for use in an existing business. The learned Government Pleader sought to make out th....
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.... of the Act. These sections may conveniently be reproduced. "8. Rates of tax on sales in the course of inter-State trade or commerce.-(1) Every dealer, who in the course of inter-State trade or commerce- (a) sells to the Government any goods; or (b) sells to a registered dealer other than the Government goods of the description referred to in sub-section (3); shall be liable to pay tax under ....
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....for the packing of any goods or classes of goods specified in the certificate of registration referred to in clause (b) or for the packing of any containers or other materials specified in the certificate of registration referred to in clause (c)." 2.. It appears to us that sections 8(1) and (3) contemplate a situation and refer to a stage quite different from what is envisaged by section 7 read ....
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.... The respondent was carrying on a business in the manufacture of plastic products such as buckets, basins, containers, mugs, plates, etc. The Sales Tax Officer declined to get moulds and machines included in the certificate of registration, and granted registration in respect of the rest of the articles specified in the application. He gave no reason in support of his action (vide exhibit P-5). On....