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TMI Blog1975 (7) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... ia receiver, full machinery of ice-candy and ice-plant, ammonia pipe and ammonia cylinder for the manufacture and sale of ice and ice-cream. As respect goods for use in the generation or distribution of electricity, it mentioned generating set and its parts. A copy of the application moved by the petitioner is (annexure C-AI to the petition). Registration was granted to the petitioner under the U.P. Sales Tax Act vide order dated 11th April, 1974, and this registration was made operative from 8th April, 1974. Subsequently, the petitioner purchased a generating set from M/s. Eskay Engineering Company, Delhi, and also other electrical goods for the manufacture of ice and ice-cream. Although registration had been granted to the petitioner unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Act. Section 7(3) enjoins on the sales tax authority to grant the certificate of registration in case it is satisfied that the application is in conformity with the provisions of the Act and the Rules made thereunder. Rules have been made under section 7 known as the Central Sales Tax (Registration and Turnover) Rules, 1957. Rule 4(1) deals with the procedure for the grant of the registration. Rule 5(2) empowers the appropriate authority to reject the application in case the particulars contained in the application are incorrect or incomplete. There is a proviso added to this rule, which prescribes an opportunity to be given to the applicant of being heard in the matter and for correcting or completing the particulars or complying w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annexure C-AII to the counter-affidavit. In that statement it was clearly mentioned that the equipment, which the dealer proposed to purchase, was for the ice-plant. It was nowhere stated that the machinery would be required for the purpose of potatoes. The view of the Sales Tax Officer that the plant, etc., would be required for producing potatoes is based on no material on record, and on a complete misreading and misappreciation of the application for registration and the statement of the petitioner. The standing counsel has urged that no registration could have been granted to the petitioner inasmuch as the business for which the plant was sought to be purchased was not in existence, and form A indicated that the registration could only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner had made the application for registration on 8th April, 1974. That application was complete in all respects and no defect had been found or pointed out to us in that application. The mere fact that the Sales Tax Officer did not pass the order immediately cannot possibly be a ground for making the registration effective from the date of the order. Any other view would inflict unnecessary hardship on a dealer for no fault of his, in case orders are not passed expeditiously on his application by the appropriate authority. The Orissa High Court in the case of Subhash Chandra Ghosh v. State of Orissa[1970] 26 S.T.C. 211. has taken the same view. The Punjab High Court in the case of Chandra Industries v. Punjab State[1972] 29 S.T.C. 558. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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