JUDGMENT : D.N. PATEL, J. 1. In this writ application the petitioner mainly has challenged the order passed by the Deputy Commissioner, Commercial Taxes, East Circle, Ranchi, dated 03.09.2013 (Annexure-5) passed under Section 25(4) of the Jharkhand Value Added Tax Act, 2005 read with Rule 12 of the Central Sales (Registration and Turnover) Rules, 1957. The petitioner has also challenged the order passed by the Joint Commissioner of Commercial Taxes (Administration), Ranchi Division, Ranchi dated 10.10.2013 (Annexure-6), whereby the amendment sought for by this petitioner in the certificate of registration issued under Central Sales Tax (Registration and Turn over) Rules, 1957 specially under Section 8(3) of the Central Sales Tax (Registration and Turnover) Rules, 1957, has been denied and hence, this writ application has been preferred. 2. Counsel appearing for the petitioner submitted that the petitioner has applied for registration as a dealer under Section 25 (4) of the Central Sales Tax, 1956. The said certificate of registration was also given to the petitioner by the respondent-State- authorities, which is at Annexure-1 to the memo of this writ petition, in which the nature of business to be carried out by this petitioner is mining, wholesale trade, retail trade. So far as mining is concerned, this petitioner has been given two mining leases by the Government of Jharkhand at Chandradeepa, Mihijam in the district of Jamtara as also at Galagi in the district of Giridih, which requires capital goods. This petitioner had also applied for certificate of registration under the Central Sales Act, which was also given by the respondent-State-authorities and the said certificate is a part of Annexure-1 to the memo of this writ petition. Because of partial inadvertence and due to partial miscommunication and due to partial error in Clause (c) of the aforesaid certificate of registration issued under the Central Sales (Registration and Turnover) Rules, 1957, the capital goods were not mentioned and this is blank in the said certificate of registration. This capital goods have already been purchased for the mining purpose from April, 2011 onwards. The list of the goods, which were purchased for the mining purpose are as under:- S. No. Invoice Date Invoice No. Invoice Value Party Material description Address 1. 31.03.2011 2760000123 82,00,000.00 Voltas Ltd 100 TPH screening & Crushing Plant 2nd, Pokhran Road, Thane Mumbai 2. This capital goods have already been purchased for the mining purpose from April, 2011 onwards. The list of the goods, which were purchased for the mining purpose are as under:- S. No. Invoice Date Invoice No. Invoice Value Party Material description Address 1. 31.03.2011 2760000123 82,00,000.00 Voltas Ltd 100 TPH screening & Crushing Plant 2nd, Pokhran Road, Thane Mumbai 2. 31.05.2011 2760000022 58,78,439.00 Voltas Ltd 100 TPH screening & Crushing Plant 2nd, Pokhran Road, Thane Mumbai 3. 28.06.2011 2760000032 24,21,561.00 Voltas Ltd Parts of Wheel Mounted C & S VJX 100 & 100C 2nd, Pokhran Road, Thane Mumbai 4. 30.07.2011 204 19,07,210.00 Western Consolidated 400 KVA DG Set Plot No. 27,28,29, Panchal Udyog Nagar, Daman 5. 30.07.2011 292 6,78,300.00 Subham Weigh bridge Weigh bridge Prajapati Bhawan, Rourkela. 6. 15.10.2011 133 62,424.00 Panchal Perforators Wire mesh screen Kel, Ballabhgar, Faridabad. 7. 24.10.2011 2760000084 56,25,300.00 Voltas Ltd. Wheel mounted 100 TPHVSI trailer VVX 100 2nd, Pokhran Road, Thane Mumbai. 8. 11.11.2011 2760000096 33,74,700.00 Voltas Ltd. Wheel mounted 100 TPHVSI trailer VVX 100 2nd, Pokhran Road, Thane Mumbai. 3. It is submitted by the learned counsel for the petitioner that these capital goods were purchased by the petitioner for the purpose of carrying out mining activities. The goods have already been purchased from different State like West Bengal & Maharashtra. These goods were also inspected by the officer of the Commercial Taxes Department, who had visited the business premises of the petitioner. The said inspection report is a part of Annexure-5 to the memo of this writ petition. The said inspection report is dated 11.07.2013. 4. Looking to the said inspection report, it transpires that all the capital goods have been mentioned in paragraph 2 onwards. Thus, capital goods, which were purchased from another State are screening machine, wheel mounted machine, generate set, wire mesh and others. So far as the Central Sales Tax is concerned, the tax to be paid by this petitioner will be at 2%, which is concessional rate of tax otherwise, the rate of tax will be 12.5% and the petitioner will have to give Form (c) certificate if these goods are amended or mentioned in Clause (c) of the certificate of registration under Central Sales (Registration & Turnover) Rules, 1957 with retrospective effect. No financial loss has been caused to the State of Jharkhand, if the payable tax is already paid by this petitioner. No financial loss has been caused to the State of Jharkhand, if the payable tax is already paid by this petitioner. In fact, the tax is to be paid to the State from where goods have been purchased. The only thing is to be done by the petitioner is to issue Form (c) of the Certificate. Even this amendment is not granted with retrospective effect the State of Jharkhand is not getting any amount of tax. Thus, no prejudice will be caused to the State of Jharkhand and no financial loss will be caused to the State, if the prayer made in the memo of writ petition is allowed by setting aside the orders passed by the Deputy Commissioner of Commercial Taxes, East Circle, Ranchi, dated 03.09.2013 (Annexure-5) and the order passed by the Joint Commissioner of Commercial Taxes (Administration), Ranchi Division, Ranchi dated 10.10.2013 (Annexure-6). 5. Counsel for the State submitted that the amendment which is in the certificate of registration cannot be granted with retrospective effect. The petitioner was given certificate of registration on 21.04.2011, which is at Annexure-1 to the memo of this writ petition whereas, amendment application has been preferred in the year, 2013 and therefore, the certificate of registration under Central Sales Tax Act cannot be amended with retrospective effect. 6. Counsel for the State has relied upon the decision reported in 97 STC 102 (Pat.). On the basis of the aforesaid decision, it is submitted that the certificate of registration granted under Section 8(3) of the Central Sales Tax Act, 1956 cannot be amended with retrospective effect and hence, no error has been committed by the Deputy Commissioner, Commercial Taxes, East Circle, Ranchi, while passing the order dated 03.09.2013 (Annexure-5) and similarly, no error has been committed by the Joint Commissioner of Commercial Taxes (Administration), Ranchi Division, Ranchi while passing the order dated 10.10.2013 (Annexure-6) and hence, the writ petition may not be entertained by this Court. In fact, the State of Jharkhand is willing to amend the certificate of registration with prospective effect, if such an application is preferred by the petitioner. 7. In fact, the State of Jharkhand is willing to amend the certificate of registration with prospective effect, if such an application is preferred by the petitioner. 7. Having heard the learned counsels for both the sides and looking to the facts and circumstance of the case, it appears that the petitioner was given certificate of registration under the Jharkhand Value Added Tax Rules, 2006, which is at Annexure-1 to the memo of this writ petition for carrying out a business of mining, whole sale trade, retail trade. Certificate is dated 21.04.2011. The list of principal commodities as per registration certificate is bolder and stone chips. 8. The petitioner has also applied for certificate of registration under Section 8(3) of the Central Sales Tax Act, 1956, which was also given by the respondents-State authorities the Deputy Commissioner, Commercial Taxes, East Circle, Ranchi, dated 21.04.2011. This certificate of registration is also a part of Annexure-1 to the memo of this writ petition. 9. Looking to the certificate of registration dated 21.04.2011 issued under Central Sales (Registration & Turnover) Rules, 1957 and looking to Clause (c) thereof, there is a blank. These capital goods to be utilised for mining purpose are not mentioned therein. It ought to be kept in mind that without capital goods to be purchased by this petitioner the mining activity could not be done by him. They are bound to purchase the machines, which are to be utilised for mining purposes. This aspect of the matter has not been properly appreciated by the Deputy Commissioner, Commercial Taxes, East Circle, Ranchi, while passing the order dated 03.09.2013 (Annexure-5) and by the Joint Commissioner of Commercial Taxes (Administration), Ranchi Division, Ranchi while passing the order dated 10.10.2013 (Annexure-6). 10. The capital goods, which are required for mining purposes have already been purchased by the petitioner in the month of April, 2011. The list of these goods have already been mentioned herein above. Necessary invoices & balance sheet have also been annexed with the supplementary affidavit filed by the petitioner in this writ application. 11. Looking to the inspection report on the spot verification of the premises of this petitioner, it transpires that there were capital goods at the mining place of this petitioner. The said inspection report is dated 11.07.2013. This inspection report is a part of Annexure-5 to the memo of this writ petition. 11. Looking to the inspection report on the spot verification of the premises of this petitioner, it transpires that there were capital goods at the mining place of this petitioner. The said inspection report is dated 11.07.2013. This inspection report is a part of Annexure-5 to the memo of this writ petition. Thus, the capital goods were not only purchased from April 2011, but, there were invoices also. Thus, there are valid documents for the capital goods purchased by the petitioner and there is also a verification report of these facts by the Inspecting Team of the respondents-State. Thus, we have no reason to disbelieve the purchase of capital goods, which have been purchased by him. The date of invoices, invoice No. value of invoice with the name of the parties from whom the goods were purchased and address from where goods were purchased have also been mentioned. 12. Moreover, there is an affidavit filed by the State, in which neither the facts, which have been stated on oath by this petitioner, have been controverted nor any stand has been taken that this capital goods were never purchased by the petitioner for mining purposes. 13. Now question arises for amendment of the certificate of registration issued under section 8(3) of the Central Sales Tax Act, 1956. Under Section 7 of the Central Sales Tax Act, 1956 to be read with Section 25 (4) of the Jharkhand Value Added Tax Act, the respondent authorities of the State of Jharkhand are authorising the authorities for issuance of the certificate of registration. Moreover, looking to the certificate of registration issued under Section 8(3) of the Central Sales Act can also be amended as per Rule 7 of the Central Sales (Registration & Turnover) Rules, 1957, if an application is to be given to the notified authorities and the State authorities notified the authorities especially Deputy Commissioner of Commercial Taxes as per Annexure-1 to the memo of this writ petition. 14. Now looking to Section 25(4) of the Jharkhand Valued Added Tax Act to be read with Rule 12 of the Central Sales (Registration & Turnover) Rules, 1957, retrospective amendment in the certificate is always permissible. 15. The mining operation can be carried out with the help of machines. These are known as capital goods. 14. Now looking to Section 25(4) of the Jharkhand Valued Added Tax Act to be read with Rule 12 of the Central Sales (Registration & Turnover) Rules, 1957, retrospective amendment in the certificate is always permissible. 15. The mining operation can be carried out with the help of machines. These are known as capital goods. It has not been mentioned in the certificate of registration issued under the Central Sales (Registration & Turnover) Rules, 1957 and if for any reason whatsoever these capital goods have not been mentioned in the certificate of registration and if the certificate holder is applying for amendment, which can always be amended by the notified authorities under Rule 7 of the Central Sales (Registration & Turnover) Rules, 1957 for which after amendment in the certificate of registration under Rule 12 the License holder or the registered dealer will issue Form-C of the certificate, from where goods is purchased. This aspect of the matter has not been properly appreciated by the Deputy Commissioner of Commercial Taxes, East Circle, Ranchi, while passing the order dated 03.09.2013 (Annexure-5) and by the Joint Commissioner of Commercial Taxes (Administration), Ranchi Division, Ranchi while passing the order dated 10.10.2013 (Annexure-6). 16. The returns are to be filed within three months from the month of March 2012 in the facts of the present case. This certificate has been issued in the month of April, 2011. Thus, returns have to be filed within thee months from March, 2012 and the revision in the returns can be carried out within a period of nine months from the date of the last returns of the Financial Year. Thus, financial year ends in the month of March 2012 and returns can be filed within a period of three months thereafter i.e. upto June 2012 and now from June 2012 within six months on or before January 2013 within nine months the returns can be revised by this petitioner and amendment application has been preferred by this petitioner in May 2013. Thus, there is no much delay in filing the amendment application. This aspect of the matter has also not been properly appreciated by both the authorities i.e. the Deputy Commissioner of Commercial Taxes, East Circle, Ranchi, and the Joint Commissioner of Commercial Taxes (Administration), Ranchi Division, Ranchi while passing the impugned orders dated 03.09.2013 (Annexure-5) and 10.10.2013 (Annexure-6) respectively. 17. Thus, there is no much delay in filing the amendment application. This aspect of the matter has also not been properly appreciated by both the authorities i.e. the Deputy Commissioner of Commercial Taxes, East Circle, Ranchi, and the Joint Commissioner of Commercial Taxes (Administration), Ranchi Division, Ranchi while passing the impugned orders dated 03.09.2013 (Annexure-5) and 10.10.2013 (Annexure-6) respectively. 17. This petitioner has also filed revised returns on 05.05.2013 vide Annexure SA/2 to the supplementary affidavit filed by this petitioner in the memo of this writ petition. This revised returns have been filed under the Central Sales Tax Act, in which inter-State purchases have been mentioned. Similarly, under the provisions of Rule 29 (3) of the Jharkhand Valued Added Tax Act, 2005 for filing of revised returns, thus:- (a) looking to the invoices and the details of invoices as stated herein above, which are annexed with the supplementary filed by the petitioner in this writ petition, it reveals that the purchase of the capital goods for mining activity have been made by the petitioner; (b) the inspection report given by the officer of the Jharkhand State dated 11.07.2013, which is a part of Annexure-5, it reveals that the capital goods were lying within the premises of the petitioner where the mining operations were going on; (c) looking to the facts of the registration of certificate issued under Central Sales Tax Act, which is part and partial of Annexure-1 to the memo of this writ petition does not mention any capital goods; (d) looking to the facts that mining activity is one of the activity to be carried out by the petitioner, for which even certificate has been issued under the Jharkhand Valued Added Tax Act, which is at Annexure-1 to the memo of this writ petition; (e) looking to the revised returns filed by this petitioner under Central Sales Tax Act, it reveals that the Inter-State purchase of capital goods have been made; (f) looking to the returns of income/balance-sheet/audit report filed by this petitioner, there is a reference of purchase of capital goods from different State like West Bengal & Maharashtra etc. 18. 18. It appears that the petitioner has purchased the capital goods for the mining purposes and these goods are mentioned with invoices, number of invoices, value of invoices, name and address of the parties from whom capital goods are purchased and no fraud was played by this petitioner. The State of Jharkhand could not point out that this petitioner is evading the tax nor there is any allegation by the State of Jharkhand upon the petitioner that the capital goods were never purchased. 19. Now once capital goods are purchased for mining purposes and there is a provision of amendment in the certificate of registration under Section 25(4) of the Jharkhand Valued Added Tax Act, 2005 to be read with Rules 7 and 12 of the Central Sales (Registration & Turnover) Rules, 1957, we hereby, direct the respondents to carry out that amendment and capital goods as mentioned herein above shall be included in the certificate of registration with retrospective effect from 21.4.2011 and we hereby, quash and set aside the impugned order of the Deputy Commissioner of Commercial Taxes, East Circle, Ranchi, dated 03.09.2013 (Annexure-5) as well as we hereby, also quash and set aside the impugned order passed by the Joint Commissioner of Commercial Taxes (Administration), Ranchi Division, Ranchi dated 10.10.2013 (Annexure-6). There is no loss of revenue to the State of Jharkhand even if this amendment is carried out with retrospective effect. The goods, which are purchased from different States like West Bengal & Maharshtra etc. and which has been given validated date as 04.02.2011 by this registered dealer having certificate of registration, which includes the aforesaid capital goods. In that eventuality this petitioner will have to pay Central Sales Tax @ 2%. This amount of tax will be given by this petitioner to the dealer from whom goods are purchased along with 2% of tax. The petitioner should also issue Form-'C' certificate as Section 8(4) of the Central Sales Tax Act, 1956 to be read with Rule 12 (6) of the Central Sales (Registration and Turnover), Rules, 1957. 20. This writ petition is, thus, allowed and necessary amendment shall be carried out in the certificate of registration under Central Sales Tax Act within a period of four weeks from the date of production of a copy of this order either by the petitioner or by the respondents. 20. This writ petition is, thus, allowed and necessary amendment shall be carried out in the certificate of registration under Central Sales Tax Act within a period of four weeks from the date of production of a copy of this order either by the petitioner or by the respondents. The said amendment shall be with retrospective effect i.e. from 04.02.2011. 21. This writ petition is allowed and disposed of. Petition allowed.