9911796707
TMI Blog1987 (7) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner was originally granted registration for the period 1st April, 1982 to 31st March, 1983. On 2nd March, 1983 the petitioner made an application for renewal of the eligibility certificate. This application was disposed of on 26th July, 1984 by the Assistant Commissioner, Dharamtala Circle. The ground for rejection was that the petitioner had not issued the bills against sales of goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pumps. The dealer issued bills for job-works and bills for sale of goods manufactured in his small-scale industries in the same serial numbers. It was a fact that he did not issue separate bills for job-works. It also appears that for repair work the dealer used some materials from his own stock. Therefore, the labour charge bill which he issued did not relate to purely labour charges. It appears ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd collecting sales tax on and from 1st April, 1984. Having regard to all these factors I feel that the petitioner's eligibility certificate should not have been withheld for the year 1st April, 1983 to 31st March, 1984. Therefore, there will be an order, as prayed for, in terms of prayers (a) and (b) of the petition. The writ petition succeeds and is allowed. There will be no order as to costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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