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1992 (11) TMI 290

Central Sales Tax Act. It moved an application for amendment of registration certificate so as to enable it to procure generator and alternator on concessional rate of tax on the strength of Form-C The assessing authority rejected that application on the ground that the generator and alternator were neither raw-material nor were used in the manufacture of Khandsari Sugar. The First Appeal filed ag .....

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provide in Rule 7 that the registration certificate granted can be amended subsequently. An application for registration is given under Rule 3 in prescribed Form-A and registration is granted in prescribed Form-B which specifies the goods for the purposes of sub sections (1) and (3) of Section 8 of the Act and the sale of those goods in the course of inter-State trade to the dealer shall be taxab .....

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