9911796707
TMI Blog1989 (11) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... egistered dealer in Andhra Pradesh. He is engaged in executing works contracts in which he uses cement, steel, etc. He purchases cement, steel, etc., from out-State registered dealers. Central sales tax is payable on these transactions. The petitioner says that if he sends a "C" form to the selling dealer, he will be entitled to a concessional rate of tax. He says, when he applied to the authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is relevant, reads as follows: "(3) The goods referred to in clause (b) of sub-section (1): (b) are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for resale by him, or subject to any rules made by the Central Government in this behalf, for use by him in the manufacture or processing of goods for sale or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uting work contracts are deemed to be sold and therefore there is a sale of the material used in execution of the works contracts. Be that as it may, as stated above, the question whether a particular "C" form has been issued rightly or wrongly is not a question which is relevant at this stage. We are concerned at this stage only with the supply of "C" forms to the petitioner by the commercial tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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