2002 (5) TMI 840

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....applicant and Sri B.K. Pandey, learned Standing Counsel for the respondent. 2.. It appears that the applicant/revisionist a Co-operative Federation Limited, Lucknow, is controlled by Government of U.P. and is engaged in the manufacture and sale of edible and non-edible oils and cakes. The applicant was granted registration under rule 5(1) of the Central Sales Tax (Registration and Turnover) Rules, 1957. By virtue of it, the applicant/revisionist is entitled to purchase the goods, raw material on concessional rate which was used in production of notified goods. In the said certificate mill store, iron hard ware, machinery spare parts, etc., were duly mentioned. In the year 1991 in question, the applicant had purchased steel plate and steel ....

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....ly mentioned, which are fully covered item purchased by the applicant against form C? 5.. It has been contended on behalf of the applicant that under bona fide belief, form C issued on the strength of the registration certificate granted under Central Sales Tax Act in which spare parts and iron were specifically mentioned and the applicant purchased steel plate and tubes which were used for repairing of the machinery which was duly covered by spare parts and machinery and there was no otherwise intention to falsely represent or issue form C or misuse of the declaration form. 6.. It has been contended on behalf of applicant/revisionist that the form C can be issued for purchase of machinery/goods even though they are not directly producin....