STATE OF TAMIL NADU Vs. PHOTO CENTRE

JUDGEMENT

(1.) THIS revision, at the instance of the Revenue, is directed against the order dated November 3, 1993, of the Tamil Nadu Sales Tax Appellate Tribunal, Additional Bench, Madras -104 (for short "the Tribunal") and made in T.A. No. 144 of 1993 relating to the assessment year 1982 -83.

(2.) THE assessee -dealer, Tvl. Photo Centre, having their place of business at 424, T.H. Road, Madras -21, are registered dealers under the Central Sales 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.) WHILE issuing the form "B" certificate, it appears the class or classes of goods intended for re -sale and intended for use in manufacture or processing of goods for sale, had been included inadvertently under the caption "for re -sale".