1975 (5) TMI 81

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....nded for use in an existing business. The learned Government Pleader sought to make out that this requirement was necessary, by linking section 7 of the Central Sales Tax Act, 1956-for short, the Act-with rule 13 of the Registration and Turnover Rules, and form A prescribing for application for a certificate of registration under section 7, to section 8(1) and section 8(3) of the Act. Section 7 imposes an obligation on every dealer liable to pay tax under the Act to apply within the prescribed time for registration under the Act. The time prescribed under rule 4 of the Central Sales Tax (Registration and Turnover) Rules, 1957, is one month. On such registration, the benefit of a concessional rate of assessment to a dealer, who, in the cours....

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.... 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 with rule 13 and the application in the form prescribed, viz., form A. Once it is found-as it in fact has been found in the instant case-that the dealer is entitled to a certificate of registration, the limited scope of enquiry which survives in the instant case for the purpose of section 8(3) of the Act appears to us to be as to whether the goods in question were intended for use by him in the manufacture or processing of goods for sale. On that point, we are in agreement with the....