UNITECH LTD Vs. COMMERCIAL TAX OFFICER GAJUWAKA VISAKHAPATNAM

JUDGEMENT

(1.) THE petitioner is a registered dealer in Andhra Pradesh. He is engaged in executing works contracts in which he uses cement, steel, etc. He purchase cement, steel, etc. , from out-State registered dealers. Central sales tax is payable on these transactions. The petitioner says that if he sends a "c" form to the selling dealer, he will be entitled to a concessional rate of tax. He says, when he applied to the authorities for supply of "c" forms, it was refused on the ground that so long as section 8 (3) (b) of the Central Sales Tax Act, 1956, is not amended, "c" forms cannot be supplied to the petitioner. The petitioner says that the certificate of registration issued to him, a copy of which is filed in the material papers, mentions cement, steel, bricks, wood, iron doors, corch sheet, tarbelt, iron windows, nuts and bolts, machinery, spare parts of machinery, etc. , and therefore he is entitled to be supplied with "c" forms. Counsel also submits that the correct or incorrect use of "c" forms is not a question to be gone into at the time of supply of "c" forms, and that whether a particular "c" form has been correctly used or not arises for consideration only at a later stage.

(2.) SECTION 8 (3) (b) so far as it is relevant, reads as follows : " (3) The goods referred to in clause (b) of sub-section (1) : (b) are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for resale by him, or subject to any rules made by the Central Government in this behalf, for use by him in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power.

(3.) ACCORDINGLY the writ petition is allowed. The authorities shall supply the requisite number of "c" form according to the Rules, as and when applied by the petitioner. No costs. Advocate's fee Rs. 150. Writ Petition allowed.