Ashok Kumar, J. - (1.) Heard Sri Suyash Agarwal, learned counsel for the applicant and Sri A.C. Tripathi, learned Standing Counsel for the respondent-Commissioner.
(2.) The present revision relates for the assessment year 2001-02 under Section 10-A of the Central Sales Tax Act, 1956.
(3.) Brief facts of the case are that the applicant is a registered dealer and carried on the business of manufacture and sale of Tractor Parts and Diesel Engine Parts. A certificate of registration has been issued by the assessing authority of the revisionist to purchase the goods so as are mentioned in the certificate of registration. The items so are mentioned in the registration certificate are Rough Cast Iron Casting (Rough C.I. Casting) and lubricants. The assessee has effected the purchase of C.I. Casting amounting to Rs. 7,42,463.92/- and lubricants for sum of Rs. 1,924/- from one M/s Amit Alloys and Ferro Casting, Dhaulpur, Rajasthan against two Form C.;