TaxTMI 
TaxTMI 
1997 (10) TMI 383
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....es Tax Act, 1956 (for short "the CST Act"). The dealers made an application in form "A" for incorporation in the certificate of registration of certain class of goods for resale and certain other classes of goods for use in manufacture or processing of goods for sale. Photographic chemicals, colour and blue and white, photographic papers, films, colour and blue and white, xerox processing chemicals, xerox plates, photo albums, mounts and frames as per the said application were intended to be incorporated under the caption "for re-sale". 3.. Photographic equipments and machinery for colour and black and white, xerox machinery, air-conditioner (for lab use), xerox plates and chemicals (black and white, colour and xerox) were as per the appli....
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....3 before the Tribunal, which, in turn, on taking into consideration the relevant materials available in the file, allowed the appeal, setting aside the penalty by order dated November 3, 1993 giving rise to the present action-T.C. (R) Petition No. 395 of 1994. 8.. From the pith and submission of Mr. K. Elango, learned Government Advocate, representing the Revenue and Mr. Trilok Chand Chopta, learned counsel appearing for the assessee-dealers, the one and the only question that emerges for consideration is as to: "Whether the order of the Tribunal in setting aside the orders of the Appellate Assistant Commissioner and the assessing officer, in the sense of cancelling the penalty imposed upon the assessee-dealers, on the facts and in the ci....
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....d sub-section is relatable to goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for resale by him. The second part of the said sub-section is relatable to goods for use by him in the manufacture or processing of goods for sale (emphasis applied). Under the first part of the said sub-section, resale is to be effected by the registered dealer himself and under the second part of the said sub-section, what is required is the goods incorporated in the certificate of registration under the caption "for use in the manufacture or processing of goods for sale" must have to be used by him in manufacture or processing of goods Here italicised. and it is not requi....