ORISSA POWER GENERATION Vs. COMMISSIONER COMMERCIAL TAXES

JUDGEMENT

(1.) THE Petitioner is Government of Orissa Undertaking incorporated under the Companies Act and is engaged, inter alia, in the business of generation of power and for such purpose, it has established Thermal Power Plants for operation and maintenance of the same within the State of Orissa.

(2.) THE Petitioner -Company applied for registration as a dealer both under the O.S.T, Act and the C.S.T. Act to the Sales Tax Officer, Bhubaneswar -II Circle, Bhubaneswar and was granted with C.S.T. registration Certificate on 17.3.1987 under Section 7(2) of the C.S.T. Act and the following endorsement was made on the registration certificate granted to the Petitioner under the C.S.T. Act and 'all machineries and equipments associated with construction operation and maintenance of large Thermal Power Station, Pumps, Compressors, earth moving Machineries, Turbine generators, Transformers, Switch gears and Laboratory equipments'.

(3.) THAT as a consequence of the direction issued by this Court in the above mentioned writ applications, the Commissioner, Commercial Taxes issued notice to the Petitioner and after affording the opportunity of hearing, the Additional Commissioner of Commercial Tax as (O.P.2) passed an order on 10.6.1993 and partially allowed inclusion of certain items into the registration Certification of the Petitioner -Company and rejected most of other items which had been sought for inclusion in the registration Certificate. This Order Dated 10.6.1993 is now sought to be challenged in the present writ application.