1989 (11) TMI 302 - HC - VAT and Sales Tax

Summary

Issues involved: Interpretation of section 8(3)(b) of the Central Sales Tax Act, 1956 regarding the supply of "C" forms to a registered dealer engaged in executing works contracts using materials purchased from out-State registered dealers.

Summary:

The petitioner, a registered dealer in Andhra Pradesh involved in works contracts, faced refusal of "C" forms by authorities citing the non-amendment of section 8(3)(b) of the Central Sales Tax Act, 1956. The petitioner contended that as per the certificate of registration, the goods purchased were intended for resale, making him eligible for "C" forms. The Court noted that post the Forty-sixth Amendment to the Constitution, goods used in works contracts are deemed to be sold. The Court emphasized that the correctness of "C" forms usage is not relevant at the supply stage, focusing solely on the issuance to the petitioner by tax authorities.

The Court, in its judgment, allowed the writ petition, directing the authorities to provide the necessary "C" forms to the petitioner in accordance with the Rules upon application. No costs were awarded, and an advocate's fee of Rs. 150 was specified.

Separate Judgment:
None.