TMI Blog1955 (6) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... ore issue of registration certificates to purchasers .. 3,065 14 3 Total 24,360 5 0 The assessees went in appeal to the Deputy Commissioner, Sales Tax, who confirmed the order of the assessing authority on the ground that "the appellant has failed to furnish any evidence whatsoever to show that the purchasing dealers got the registration certificates or they applied for the same after depositing the necessary fee into the Govern- ment treasury before purchasing the goods from the appellant", vide his order dated 27th September, 1951. The petitioners then went in revision before the Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. M/s. Shiv Dhan Mal Sita Ram 1,391 12 6 4. M/s. Birbhan Jagan Nath 774 10 0 Total 15,358 5 3 He has further produced an attested copy of the registration certi- ficate of Messrs. Hargo Lal Mool Chand (Nar. III-185) which was issued on 15th December, 1949, whereas the sale was made on 7th January, 1950, i.e., after the issue of registration certificate. In another case, namely, Mansa Ram Rattan Lal (Nar. III-639), it has been shown that the application for registration certificate was submitted on 5-10-06 (9th January, 1950) whereas the sales took place on 7th February, 1950. I see much force in the contentions of the petitioners. So long as the list of registe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is the date of application for a registration certi- ficate which should be taken into account and not the date of issue of the registration certificate, inasmuch as the responsibility for delay lies on the shoulders of the Sales Tax Authorities for which the dealers should not be made to suffer. In view of the facts stated above, the case is remanded to the assessing authority with the following directions: (1) The assessing authority should give full opportunity to the petitioners to submit such proof as they have in their possession regarding sales to registered dealers and check the factum of registra- tion from his departmental record. (2) In cases where the purchasing dealers had applied for registra- tion certificates before the date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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