TMI Blog1983 (3) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... 6-77 and 1977-78. So far as T.C. Nos. 137 and 139 of 1983 are concerned, they relate to the same assessment year. One is against the order rejecting the enhancement petition while the other is against the order reducing the penalty imposed. The assessee had a registration certificate and the description set out is in Tamil and it is as follows: "Resale mattum, pithalai, eversilver, chembu path ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allied articles. It is not in dispute that on such an interpretation there can be no room for the contention that the assessee had dealt with an article, namely, aluminiumwares, which is not covered under the registration certificate. On the above basis it follows that there can be no violation of section 10(b) of the Central Sales Tax Act. Consequently the orders passed by the Tribunal are una ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
