ANAND CONSTRUCTION Vs. DIVISIONAL DY COMMISSIONER

JUDGEMENT

(1.) This order will govern the disposal of W.P. No. 1192/2004 and W.P. No. 1193/2004. These writ petitions have been filed against the common order dated 09.03.2004 passed by the Divisional Dy. Commissioner Commercial Tax Division No. 1, Indore affirming the order of the Commercial Tax Officer dated 21.02.2003 deleting certain raw materials from the Registration Certificate of the petitioner issued under the M.P. Vanijya Kar Adhiniyam, 1994 (For short, 'the State Act') and the Central Sales Tax Act, 1956 (for short 'Central Sales Tax Act'). The Writ Petition No. 1192/2004 is in respect of the deletion of raw material from the Registration Certificate issued under the Central Sales Tax Act and Writ Petition No. 1193/2004 is in respect of the deletion of raw material from the Registration Certificate issued under the State Act.

(2.) In brief, the petitioner is a contractor involved in the business of taking Government/Semi Government and private contracts for construction of roads. The petitioner was issued the Registration Certificates under the Central Sales Tax Act and the State Act. In these Registration Certificates, tools, oils, grease and furnace oil were entered as raw material and incidental goods. The petitioner was issued the show cause notices dated 31.03.2002 for deletion of these raw materials and incidental goods from the Registration Certificates issued under the State and Central Acts. The petitioner, thereafter, filed reply to the show cause notice and respondent No. 2 Commercial Tax Officer, Circle 1, Indore had passed the orders dated 21.02.2003 deleting these raw materials and incidental goods from the Registration Certificates of the petitioner. The petitioner had preferred the revision before the Respondent No. 1 which has been dismissed by the impugned common order dated 09.03.2004.

(3.) Learned counsel appearing for the petitioner submitted that the respondents have committed an error in deleting the raw material and incidental goods from the Registration Certificates of the petitioner without appreciating that the petitioner is a manufacturer involved in the process of manufacturing and that the grounds on which these raw materials and incidental goods have been deleted, are unsustainable.