TMI Blog1975 (5) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... ge was right in his view that there was nothing in rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957, to warrant an interpretation that the goods sought to be included in the certificate of registration must have been intended 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 Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. Rates of tax on sales in the course of inter-State trade or commerce.-(1) Every dealer, who in the course of inter-State trade or commerce- (a) sells to the Government any goods; or (b) sells to a registered dealer other than the Government goods of the description referred to in sub-section (3); shall be liable to pay tax under this Act, which shall be three per cent of his turnover .... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the certificate of registration referred to in clause (b) or for the packing 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture of plastic products such as buckets, basins, containers, mugs, plates, etc. The Sales Tax Officer declined to get moulds and machines included in the certificate of registration, and granted registration in respect of the rest of the articles specified in the application. He gave no reason in support of his action (vide exhibit P-5). On revision, the Deputy Commissioner of Sales Tax upheld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified in exhibit P-2, was declined on the ground that the dealer must have a pre-existing manufacturing or processing business. We have found in the judgment in W. A. 160 of 1973 that there is no warrant for importing this requirement. We, therefore, allow this writ petition, quash exhibits P-3, P-4 and P-5 orders, and direct the 1st respondent to deal with the petitioner's application (exhibit P- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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