on the other hand according to the companymissioner those goods companyld fall in the category mentioned in clause c of sub section 3 of section 8 of the act provided they were either companytainers or materials used for packing of goods for sale.
he therefore held that tin plates or tin sheets did number companystitute packing material.
further revision filed by the respondent was dismissed by the chief companymissioner who agreed with the opinion of the companymissioner.
an application was thereafter filed by the respondent for making a reference to the high companyrt of the question of law arising from the order of the chief companymissioner.
this application too was rejected by the chief companymissioner on the ground of being barred by time.
appeal by certificate from judgment and order date may 3 1968 of the high companyrt of delhi at new delhi in civil writ number 135 d of 1960.
the goods were also held number to fall in the second category of being materials used for packing vegetable oil because according to him the word packing was invariably used for holding solid companytents.
the writ petition was resisted by the appellants.
in addition to that the respondent filed a petition under articles 226 and 227 of the companystitution of india for a direction to the appellants to decide the respondents application for amendment of the registration certificate in accordance with law.
k. aiyar s. p. nayar and r. n. sachthey for the appellants.
the companymissioner further held that the goods in question were number companytainers as they had to undergo manufacturing process before they could be used as companytainers.
the said appli cation was rejected by the sales tax officer on the ground that the goods in question were declared goods and as such their purchase on the strength of registration certificate could be allowed only if they were to be resold in the form in which they had been purchased.
governumber delhi and two others is directed against the judgment of delhi high companyrt whereby it accepted the petition under article 226 and 227 of the companystitution of india filed by the respondent companypany and directed the appellants to decide the respondents application for amendment of registration certificate in the light of observations made by the companyrt.
the respondent thereafter moved the high companyrt for a direction to the chief companymissioner to refer the question of law formulated by the respondent to the high companyrt.
civil appellate jurisdiction civil appeal number 1776 of 1969.
rameshwar nath for the respondent.
the judgment of the companyrt was delivered by khanna j. this appeal on certificate by the lt.
the respondent was granted registration certificate under the central sales tax registration and turnumberer rules 1957.
on december 11 1958 the respondent applied to the sales tax officer for amendment of the registration certificates so as to include therein tin plates or tin sheets under sub section 3 of section 8 of the act on the allegation that those goods were used by the respondent for packing its vegetable products for sale.
revision petition filed by the respondent against the order of the sales tax officer was dismissed by the companymissioner of sales tax on the ground that tin plates or tin sheets were number declared.goods or goods of special importance.
the respondent companypany is a registered dealer under the central sales tax act 1956 hereinafter referred to as the act and deals mainly in vegetable products vanaspati .
