ABHAYA TRANSFORMERS AND SWITHCHGEARS Vs. STATE OF ODISHA

JUDGEMENT

(1.) This revision petition arises from an order dtd. 1/11/2010 passed by the Orissa Sales Tax Tribunal, Cuttack (Tribunal). By the impugned order, the Tribunal dismissed the Petitioner's appeal bearing S.A. No.122 of 2008-09 for the year 2000-01 thereby affirming the assessment order passed by the Sales Tax Officer, Balasore Circle, Balasore (STO) raising a demand of Rs.1,15,877.00 in relation to the assessment made under Sec. 12(8) of the Orissa Sales Tax Act, 1947 (OST Act).

(2.) It was noted by the STO that the Assessee had accepted Form IV issued by the purchaser for repairing of a transformer. It was observed that since Form IV was made for purchase of goods at a concessional rate exclusively for the manufacturing purposes, utilizing of such form for repairing work, was not permissible. It was also noted that the provision for acceptance of Form IV in the case of works contract was introduced from 1/4/2001. Therefore, the acceptance of Form IV for transfer of property of goods in a works contract for the period prior to 1/4/2001 was not permissible.

(3.) By an order dtd. 28/9/2012 while admitting the present petition, the following question was framed by this Court for consideration: "Whether the Petitioner is entitled to purchase goods for use in processing/manufacturing of transformers against declaration Form No.IV ?"