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2. FOR RESALE : Petroleum products of all kinds including Liquefied Petroleum Gas (Indane) Furnace oil, LSIIS, FSHS, Naphtha, Aviation turbine fuel, aviation gasoline, M.T.O. Containers.

3. FOR PROCESSING OF GOODS FOR SALE (FOR LPG PLANTS) LPG Filling Machines, NOZZLES, Pump Sets, Compressor valve.

4. FOR PACKING OF GOODS Containers, Accessories and component of containers steel sheet and plates for fabrication of containers.

9. During the years under consideration, applicant had purchased LPG Cylinder, Safety Boots, Wooden Sleeper, Mica Brick, Ladder, RCC Pipe. Kambal (Blanket), Vessels, Cement, Yarn, Trailer, Hospital Equipment, Transmitter, Fire Fighting Pump, Cement Paint, Film. G.I. Wireness, Seal, Brush, Rassi, Sticker, Aguigay, Puller Earth. Welding Pipe Fitting, Electrode. Aluminium, Bearing. Assessing authority initiated the proceeding under Section 10-A for the alleged violation of Section 10(b) on the ground that the applicant had not registered for the aforesaid items during the years under consideration under the Central Sales Tax Act and was not entitled for the benefit of concessional rate of tax, still issued Form "C" while making the purchases and as such made false representation.

6. Braja Lal Banik v. State of Tripura and Ors., reported in 78 STC, 283.
7. Spriing Valley Fruits Product Co. Ltd., Bareilly v. CST, reported in 1994 UPTC, 1207.
8. CTS v. Tek Invest (India) Pvt. Ltd., Haridwar, reported in 1998 I PTC, 128.

14. Learned Standing Counsel submitted that the LPG cylinder was added in the registration certificate w.e.f. 12.08.1982 and prior to the 1208 1082 neither empty packages nor LPG cylinders were mentioned and, therefore, applicant had made false representation while issuing the Form "C" in respect of LPG cylinder for which it was not registered. He further submitted that the applicant is not able to show that how the aforesaid items are required for use in the manufacturing. Thus, while issuing the Form "C" false representation was made. In support of his contention he relied upon the following decisions:

1. CST v. S/S Rama and Sons, General Merchant, Ballia reported in 1999 UPTC, 425.
2. CST v. Rewa Cold Fields Ltd. and Anr. .

15. Before the assessing authority, applicant had explained the individual uses of the items as follows:

1. LPG Gas Cylinders claimed to be covered under Empty packages. Assessing authority stated that in the registration certificate empty packages is shown under the column of resale. It is further stated that the LPG gas cylinder is not required for use in the manufacturing, in as much as it is used for filling of gas after the manufacturing.

39. With the aforesaid background, let us examine each individual items whether they are eligible for the benefit of concessional rate of tax.

LPG Gas Cylinder

40. Claimed to be covered under empty packages. Under the registration certificate empty packages is mentioned for resale and not for use in the manufacturing. Gas were sold filled in cylinder. Cylinders were never sold. It is not the case of the applicant that the gas has been sold alongwith cylinders. Thus cylinder was not resold. It is also not intended for use in the manufacturing because the filling of gas in the cylinder is after manufacturing of gas and is required for delivery of the manufactured goods and not for the manufacturing. It has also been stated by the Tribunal that in the registration certificate LPG cylinder was added in the registration certificate w.e.f. 12.08.1982 and it was not mentioned in the registration certificate. I he dispute relates to the purchases of LPG cylinders prior to 12.08.1982 when the LPG cylinder was not mentioned in the registration certificate For the aforesaid reasons, in my view the issue of Form C for the purchase of LPG cylinders prior to 12.08.1982 was not proper and the inference drawn by the authorities below that while issuing Form C for the purchase of LPG cylinder applicant had made false representation that it was registered for the said item, is correct.