NAGARJUNA CONSTRUCTION CO. LTD. Vs. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, SALT LAKE CHARGE AND ORS.

JUDGEMENT

(1.) In this writ petition, the petitioner has challenged an order dated August 31, 2009 passed by the Joint Commissioner of Sales Taxes, Salt Lake Branch, being respondent No. 2, refusing to amend the certificate of registration of the petitioner -company under the Central Sales Tax Act, 1956 (hereinafter referred to as "the CST Act"). The short question involved in this writ petition is, whether a civil works contractor is entitled to include machinery, tools and equipment such as hydraulic mobile cranes, concrete mixers, welding machines, pumps, computers, vehicles, etc., used for execution of works contracts and accessories thereof, in the certificate of registration under the CST Act, to claim the concessional rate of tax on inter -State purchase of such equipment, under Sec. 8(3)(b) of the CST Act, read with rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957 (hereinafter referred to as "the CST Rules").

(2.) The petitioner -company carries on business all over India as works contractor. The petitioner -company is engaged in the construction of bridges, flyovers, roads and multi -storied buildings.

(3.) Sec. 8(1) of the CST Act provides for concessional rate of tax, in respect of goods of the description in clause 3, i.e., 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 the telecommunication network, or in mining, or in the generation or distribution of electricity or any other form of power.