SAUMYA MINING LTD. Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) ADMIT .

(2.) HEARD learned counsel for the parties on the Stay petition (LA. No. 3294 of 2011),

(3.) LEARNED counsel for the petitioner submitted that petitioner is engaged in mining operation and he got the mining contract for specific material i.e. Uranium and he obtained the certificate of registration from the State of Jharkhand and he is, therefore, a registered dealer and in certificate of registration, there is mention of the article "equipment" and "machinery". Controverting, learned counsel for the respondents submitted that the petitioner was entitled to obtain Form 'C' from the State Sales Tax Authorities in view of the provisions of Sections 8(1). 8(3) and 8 (4) dealing with Rule 12(1) and Rule 13. wherein it is provided that every dealer, who in the course of inter -State trade or commerce, sells to a registered dealer goods of the description referred to in sub -section (3) shall be liable to pay tax under this Act. which shall be 2 % and according to the learned counsel for the petitioner as per sub section (3) of Section 8 of the Act the goods are the goods which are of the class or classes, specified in the certificate of registration. Petitioner's certificate contains the specification of the commodities which petitioner is purchasing falls in the category of "equipment" or at least in "machinery". So far as purchase of the ,goods for re -sell is concerned, this is not the case of the petitioner but the petitioner is engaged in mining operation for which also subject to any rule made by the Central Government, the petitioner will be entitled to obtain 'C' form. The Central Government has framed Rules and in Rule 13. it is clearly provided that the goods referred to in Clause (b) of sub - section (3) of section which a registered dealer may purchase, shall be goods intended for use by him in mining. Therefore the petitioner is fulfilling all the conditions and is entitled to issuance of 'C' form.