JAIPARKASH INDUSTRIES LTD Vs. STATE OF HIMACHAL PRADESH

JUDGEMENT

(1.) I . Introduction : In these writ petitions, the constitutional validity of section 12-A of the Himachal Pradesh General Sales Tax Act, 1968 (hereinafter referred to as "the Act") and rule 31-A of the Himachal Pradesh General Sales Tax Rules, 1968 framed thereunder (hereinafter referred to as "the Rules") is challenged. II. Facts :

(2.) THE facts in all these cases excepting C.W.P. No. 63 of 1996 are similar. The petitioners claim to carry on business of implementation and execution of electric projects for the generation and distribution of electricity. Excepting the petitioner in C.W.P. No. 63 of 1996, the petitioners were awarded "works contract" for the construction of civil work for different parts by M/s. Nathpa Jhakri Power Corporation Ltd., New Delhi, to be executed within the State of Himachal Pradesh. In C.W.P. No. 1839 of 1993, it is for Pressure Shafts and Power House Complex. In C.W.P. No. 199 of 1994, it is for dam, intake and desalting chambers as well as head race tunnel from station 0.0 m to 16042 m including sholding works. In C.W.P. No. 208 of 1994 it is for head race tunnel from station 16042 m to 27295 m including surge shaft. In C.W.P. No. 152 of 1995 the contract was for construction of main concrete dam and coffer dams at Camera Hydro-Electric Project. According to the petitioner, the works were executed and handed over to the contractee and claims were also submitted for payment. In C.W.P. No. 63 of 1996, the petitioner was awarded a works contract for the implementation and execution of 300 M. W. Baspa Hydro Electric Project Stage-II in Kinnaur District by the Government of Himachal Pradesh.

(3.) THE impugned section 12-A was introduced in the Act by the State Act No. 18 of 1991. The section reads as follows :