Bhaskar Bhattacharya, J. - (1.) By this application, the petitioners have prayed for a direction upon the respondents particularly respondent No. 4 to recall and/or cancel the orders particularly the order dated May 29, 2002 passed by the respondent No. 4 being annexure "P8" to the writ application and to grant amendment of the registration certificate under the Central Sales Tax Act from the inception or at least from the date of first purchase, i.e., March 25, 1999 in respect of coverage of goods and materials being raw materials and packing materials for the manufacture of detergent.
(2.) The petitioners are carrying on business, inter alia, of manufacture of detergent. They filed an application for registration under the Central Sales Tax Act, 1956 before the Assistant Commissioner, Commercial Taxes, Central section on January 27, 1999 for the purpose of manufacturing detergent. Together with the said application the petitioner also filed a list of raw materials and packing materials which would be required for the manufacture of detergent.
(3.) In connection with such registration, the petitioners were given hearing on February 10, 1999 before the grant of registration certificate. According to petitioners, in course of such hearing, the dealer handed over to the Assistant Commissioner, Commercial Taxes, Central Section a list of raw materials and packing materials which would be necessary for production of detergents. But without allowing any coverage for purchase of such raw materials, the certificate of registration under Central Sales Tax Act, 1956 was granted on February 20, 1999 and the said certificate was received by the petitioners on March 3, 1999. The petitioners almost simultaneously, received the registration certificate under the West Bengal Sales Tax Act, 1994.;