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2016 (5) TMI 1339 - JHARKHAND HIGH COURTAmendment in the certificate of registration - Section 8(3) of the Central Sales Tax (Registration and Turn over) Rules, 1957 - Because of partial inadvertence and due to partial miscommunication and due to partial error in Clause (c) of the aforesaid certificate of registration issued under the Central Sales (Registration and Turnover) Rules, 1957, the capital goods were not mentioned and this is blank in the said certificate of registration - Counsel for the State submitted that the amendment which is in the certificate of registration cannot be granted with retrospective effect. Held that: - it transpires that there were capital goods at the mining place of this petitioner. The said inspection report is dated 11.07.2013. This inspection report is a part of Annexure-5 to the memo of this writ petition. Thus, the capital goods were not only purchased from April 2011, but, there were invoices also. Thus, there are valid documents for the capital goods purchased by the petitioner and there is also a verification report of these facts by the Inspecting Team of the respondents-State. Thus, we have no reason to disbelieve the purchase of capital goods, which have been purchased by him. The date of invoices, invoice No., value of invoice with the name of the parties from whom the goods were purchased and address from where goods were purchased have also been mentioned. The petitioner has purchased the capital goods for the mining purposes and these goods are mentioned with invoices, number of invoices, value of invoices, name and address of the parties from whom capital goods are purchased and no fraud was played by this petitioner. The State of Jharkhand could not point out that this petitioner is evading the tax nor there is any allegation by the State of Jharkhand upon the petitioner that the capital goods were never purchased. Once capital goods are purchased for mining purposes and there is a provision of amendment in the certificate of registration under Section 25(4) of the Jharkhand Valued Added Tax Act, 2005 to be read with Rules 7 and 12 of the Central Sales (Registration & Turnover) Rules, 1957, we hereby, direct the respondents to carry out that amendment and capital goods as mentioned herein above shall be included in the certificate of registration with retrospective effect from 21.4.2011 and we hereby, quash and set aside the impugned order. Petition allowed - decided in favor of petitioner.
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