Judgment

KHANNA, J. :- This appeal on certificate by the Lt. Governor, Delhi and two others is directed against the judgment of Delhi High Court whereby it accepted the petition under Articles 226 and 227 of the Constitution of India filed by the respondent company and directed the appellants to decide the respondent s application for amendment of registration certificate in the light of observations made by the Court.

2. The respondent company is a registered dealer under the Central Sales Tax Act, 1956 (hereinafter referred to as the Act) and deals mainly in vegetable products (vanaspati). The respondent was granted registration certificate under the Central Sales Tax (Registration and Turnover) Rules, 1957. On December 11, 1958 the respondent applied to the Sales Tax Officer for amendment of the registration certificate 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. The said application 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 strengt