1990 (7) TMI 337

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....ing intended for resale by him or subject to any rules made by the Central Government in this behalf, for use by him in the manufacture or processing of goods for sale or in mining or in the generation or -distribution of electricity or any other form of power;" 2.. The respondent herein applied for registration for certain goods. That was rejected and ultimately, the matter was taken up to this Court. After remit, the Commercial Tax Officer, X Additional Circle, Bangalore, passed the following order: "This case has been remanded by the Honourable High Court of Karnataka, vide its order dated October 10, 1984, in Writ Petition No. 15158 of 1984 (M/s. Commercial Tax Officer, X Circle, Bangalore) with a direction to reexamine the matter for....

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....al Sales Tax Act, 1956, read with rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957 only the goods or classes of goods for resale or for use in manufacturing and processing of goods for sale or in the generation and distribution of electricity and also the containers or packing materials can be purchased on the strength of 'C' form by the registered dealer but not otherwise. Accordingly, it was decided to include cold storage equipment and refrigeration equipment in the registration certificate as they are required to be used in the manufacture or processing of goods for sale and not to include other items as requested as they are not coming under purview of the said section. The proposed action to include certain i....

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....entral sales tax registration certificate cannot be considered in view of the clear explanation and limitations that are vested in me under the above section. Hence the statement of facts furnished dated October 15, 1984 and reply furnished dated October 18, 1984, have been overruled and the same are rejected and the original stand taken as per the notice dated October 16, 1984 is confirmed. CW inform the assessee accordingly." 3.. This order was challenged again successfully before this Court in Writ Petition No. 17936 of 1984*. The learned Judge was of the view that from each of the items for which it had applied for registration, it was not possible to hold that they were not integrally connected with the ultimate production of goods.....