VASUDHARA TUBE WELLS Vs. STATE OF M P

JUDGEMENT

(1.) BOTH these petitions are closely connected. The petitioners are registered Government contractors engaged in drilling and boring of tube-wells and registered as such under the Central Sales Tax Act, 1956, as well as under the M. P. General Sales Tax Act, 1958. Their claim and contention is that under the provisions of the Central Sales Tax Act [section 8 (3) (b)] a registered dealer who is a manufacturer as defined under the State Act is entitled to purchase any goods or raw material incidental to and connected with the manufacturing process at concessional rate on production of C form provided that such goods or materials are declared and mentioned in the registration certificate issued to him.

(2.) BY these petitions the petitioners seek to challenge orders dated January 8, 1988, passed by the Sales Tax Officer, Indore (Circle 4), filed as annexure "d" in the petitions and the order dated November 3, 1988 passed in revision by respondent No. 3, filed as annexure "f" in both the petitions.

(3.) THE short point that arises for determination and decision in these petitions is whether the drilling of tube-wells can be said to be manufacturing of water.