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TMI Blog2014 (1) TMI 1513X X X X Extracts X X X X X X X X Extracts X X X X ..... for the forms is greater than sanctioned by the Sales-tax Officer and also that the forms previously issued to him had been properly accounted for, the Appellate Authority can give him the necessary relief. proper course for the petitioner is to approach the Appellate Authority. We make it clear that in the meantime, if the petitioner bona fide utilises the forms already issued to him and if he genuinely needs more forms, he can make a demand from the Sales-tax Officer - petitioner's application for issuance of Form-C has been rejected. The petitioner was issued a show cause dated 11.04.2011, as to why its application for issuance of Form-C be not rejected. The petitioner submitted its reply on 11.04.2017, to the show cause notice, and r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and removal of earth from the surface has to be carried out with the help of heavy machinery, such as excavators, loaders, tipper etc. 4. The petitioner has also entered into a separate contract with M/s. Monte Carlo Construction Ltd, NCL, Bina, Sonbhadra, for providing heavy machines on hire basis, to carry out the work of excavation vide agreement dated 16.12.2010. 5. The petitioner applied under Section 17 of the U.P. Value Added Tax Act, and was granted registration w.e.f. 16.12.2010. It also applied for registration under Section 7 (2) of the Central Sales Tax in respect of goods required for use in mining. The application was allowed . The amount received as hire charges for transfer of right to use goods are liable to tax u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. The amendment application was allowed. The petitioner thereafter filed an appeal against the order dated 17.02.2011, cancelling the certificate of registration under Section 7 (2) of the Central Sales Tax Act. The appeal was allowed on 30.03.2011, with directions that the petitioner was entitled to make purchase of machinery parts and its accessories and motor vehicle parts and its components, and these goods would be added in the certificate. It was also authorized to make purchases on Form-C. 9. The petitioner thereafter again applied for issuance of Form-C to it on 7.4.2011, after the amended certificate of registration was issued on 1.4.2011. Instead of issuing Form -C, the Assistant Commissioner, Commercial Tax, Sector-5, Sonbhad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the work obtained by him and after completion of the work the machineries will be sold in the State of U.P., hence the dealer was not authorized to use of form C for the use in the removing over burden above the earth. 17. That with regard to the contents of paragraph Nos. 20 and 21 of the writ petition it is submitted that the judgments relied on by the petitioner are not applicable in the case of the petitioner. Whether the dealer is entitled to receive form C or not a notice was issued in accordance with law? The said reply was received and a prayer was made by the dealer that the petitioner will appear before the authority on 18.4.2011 along with relevant provision of the Act and will argue his case and instead of appearing before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer is not legally entitled to receive form C from the department. 21. That the contents of paragraph Nos. 26 to 28 of the writ petition are not admitted as stated because the application filed by the petitioner for issuance of form C is not in accordance with law, hence for consideration of the application filed by the petitioner, a notice was issued by the assessing authority to explain whether his work falls in the category of Section 8 (3) (b) of the Central Sales tax Act or not and instead of appearing before the assessing authority on 18.4.11 the petitioner has directly approached before this Hon'ble Court. The writ petition is against the show cause notice which is liable to be dismissed on this ground alone." 12. Learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the proper course for the petitioner is to approach the Appellate Authority. We make it clear that in the meantime, if the petitioner bona fide utilises the forms already issued to him and if he genuinely needs more forms, he can make a demand from the Sales-tax Officer and we have no reason to believe that the Sales-tax Officer will not issue more forms." 14. We do not find that the petitioner's application for issuance of Form-C has been rejected. The petitioner was issued a show cause dated 11.04.2011, as to why its application for issuance of Form-C be not rejected. The petitioner submitted its reply on 11.04.2017, to the show cause notice, and rushed to the Court by filing the instant writ petition on 13.04.2011. The Assistant C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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