JUDGMENT B. R. ARORA, J. - This revision petition is directed against the order dated October 15, 1993, passed by the Rajasthan Sales Tax Tribunal, Ajmer, by which the learned member of the Tribunal partly allowed the appeal filed by the Commercial Taxes Officer, Udaipur. The following two questions arise for consideration for this Court in this revision petition : (1) Whether in view of the admitted fact that the goods in question, namely, lime and soda-ash, which have been specified as raw material in petitioner's registration certificate, it was open to the Tribunal to hold that they were not raw material as defined in section 2(mm) of the Act ? (2) Whether the Tribunal committed serious illegality in holding that the sale of tender forms were taxable sales ? The first point, raised by the petitioner in this revision petition, stands squarely covered by the judgment of this Court rendered in Commercial Taxes Officer v. Alcobex Metal Corporation [1986] 16 STL 22 and Commercial Taxes Officer v. Hindustan Radiator [1986] 62 STC 374; [1986] 18 STL 52, wherein it has been held that if the goods are entered in the registration certificate as "raw materials" then the department cannot challenge later on that the goods entire in the registration certificate are not the "raw materials" and neither any tax nor any penalty can be imposed thereon. The first question, raised in the revision petition, is, therefore, decided in favour of the assessee for the reasons given in the aforesaid two judgments. So far as the second point is concerned, that, also, is covered by a single Bench judgment of this Court in Hindustan Zinc Limited v. Commercial Taxes Officer [1991] 82 STC 5, wherein it has been held that : "without the purchase of the tender form, the intending supplier could not be allowed to participate in the bid to supply materials. The tender form, thus, gave a right to the intending supplier to participate in the bid for supply of non-ferrous materials, which the petitioner was dealing in. It could not, therefore, be said that the sale of the tender forms was not incidental or ancillary to the business of the petitioner. The tender form, thus, gave a right to the intending supplier to participate in the bid for supply of non-ferrous materials, which the petitioner was dealing in. It could not, therefore, be said that the sale of the tender forms was not incidental or ancillary to the business of the petitioner. The sale of tender forms by the petitioner was not only incidental but was ancillary and connected with the trade which the petitioner was carrying on and was to be included in the taxable turnover of the petitioner." The second point, raised in the revision petition, is, thus, decided in favour of the revenue and against the petitioner. In the result, the revision petition, filed by the petitioner, is partly allowed and it is held that once the goods are entered in the registration certificate as the "raw materials" then the department cannot challenge later on the entry of these goods on the ground that the goods entered in the registration certificate are not the "raw materials". The department, also, cannot charge any tax on these goods entered in the registration certificate as the raw materials nor can it impose any penalty thereon. But the sale of the tender forms can be said to be incidental or ancillary to the business of the petitioner and has to be included in the taxable turnover of the petitioner. .... Petition partly allowed.