1990 (2) TMI 269 - HC - VAT and Sales Tax

Summary

Issues:
1. Application under article 226 of the Constitution of India by a Government company regarding the inclusion of certain goods in its certificate of registration under the Central Sales Tax Act, 1956.
2. Non-inclusion of computers, telecommunication, and intercom equipment in the certificate of registration by the Sales Tax Officer without providing reasons.
3. Revisional order passed by the Commissioner under section 23 of the Orissa Sales Tax Act rejecting the inclusion of certain goods.
4. Clarification by the petitioner's counsel regarding the current requirement of the goods and the pending writ application since 1983.
5. Interpretation of the principle of inclusion in a certificate of registration as laid down by the Supreme Court in J.K. Cotton Spinning & Weaving Mills Co. Ltd. v. Sales Tax Officer.
6. Directions given by the High Court for the petitioner to make a fresh application to the Sales Tax Officer by a specified date for reconsideration based on the observations made.

Analysis:
1. The case involves a Government company seeking the inclusion of computers, telecommunication, and intercom equipment in its certificate of registration under the Central Sales Tax Act. The Sales Tax Officer had excluded these items without providing any reasons, leading the petitioner to approach the Commissioner for revision under the Orissa Sales Tax Act.

2. The petitioner's counsel emphasized the necessity of including the goods in the certificate of registration, although clarified that the immediate requirement was not for the period from 1982 till date. The High Court acknowledged the prolonged pendency of the writ application since 1983 and deemed it unnecessary to delve into the merits of the original application due to the clarification provided.

3. The judgment referred to the principle established by the Supreme Court in J.K. Cotton Spinning & Weaving Mills Co. Ltd. v. Sales Tax Officer, emphasizing that goods necessary for the manufacturing process should qualify for special treatment. The Sales Tax Officer was directed to consider the application in light of this principle and provide an opportunity for the petitioner to explain the necessity of the goods in connection with their mining operation.

4. Given the circumstances, the High Court granted liberty to the petitioner to submit a fresh application to the Sales Tax Officer by a specified date. The Sales Tax Officer was instructed to consider the application in line with the observations made by the Court and make a decision before a specified deadline.

5. The writ application was disposed of with the above directions, and no costs were awarded. Both judges, Mohapatra S.C. and Gopalaswamy V., concurred with the decision, leading to the final disposal of the petition.