BHARAT OIL MILLS Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) We see absolutely no substance in this appeal.

(2.) The appellants applied for registration as a dealer under the central Provinces and Berar Sales Tax Act, 194 7/09/1951 in Form 1. In the registration certification, it was not stated that the appellants are engaged in the manufacture of oil from the oil-seeds to be purchased by them. As a result thereof, they were liable to pay purchase tax on the oil-seeds purchased by them.

(3.) After 23 years, i. e. on 6/05/1974, the appellants applied for correcting their certificate and to include the said activity in their certificate. The certificate was amended but with prospective effect only. The appellants wanted the correction to be made with retrospective effect from the year 1951. This plea was rejected by the Commissioner, Sales Tax in revision, and by the High court in writ petition.