COMMISSIONER, TRADE TAX Vs. GOEL INDIA

JUDGEMENT

(1.) This is a revision filed by the Revenue/Department against the order of the Trade Tax Tribunal, Moradabad Bench, dated February 31, 2001 whereby the second appeal of the assessee has been allowed and the assessing authority has been directed to add high speed diesel in the Central Registration Certificate. The assessee deals in the business of manufacturing and sale of brass artwares. The assessee had applied for insertion of generator and diesel in Central Registration Certificate for the purpose of getting these items at concessional rate of tax. The assessing authority and the first appellate authority declined the request of the assessee.

(2.) AGGRIEVED by the same, it filed a second appeal which has been allowed by the impugned order. The question as to whether use of fuel in running of generator would be covered by Rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957 and Section 8(3)(b) of the Central Sales Tax Act, 1956.

(3.) FURTHER Rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957 reads as follows: Rule 13. The goods referred to in Clause (b) of Sub -section (3) of Section 8, which a registered dealer may purchase, shall be goods intended for use by him as raw materials, processing materials, machinery, plant, equipment, tools, stores, spare parts, accessories, fuel, or lubricants, in the manufacture or processing of goods for sale, or in mining, or in the generation or distribution of electricity or any other form of power.