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TMI Blog2008 (2) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Sales Tax (Registration and Turnover) Rules, 1957 containing the list of goods covered in exhibits P2A list accepting exhibit P2 CST registration application. The petitioner will also be allowed to make inter-State purchases against C forms for execution of works contract undertaken by them. - W.P. (C) No. 38109 of 2007 - - - Dated:- 26-2-2008 - ANTONY DOMINIC , J. ANTONY DOMINIC J. The relief sought for in this writ petition is to direct the third respondent to issue Central sales tax registration certificate to the petitioner in form B prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1957 (for short, the Rules ) containing the list of goods covered in exhibit P2 A list by accepting exhibits P2 CS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry released. According to the petitioner the third respondent demanded the petitioner to give a self bond which, inter alia, declared that they will not issue any C form for the purchase and that the CST registration did not include the item purchased. Since the machineries were detained at the check-post and as the petitioner had no other option, the petitioner executed exhibit P7 bond and thereupon the third respondent issued exhibit P8 certificate of ownership in Form 16 and on that basis the consignment was released. The petitioner submits that it being a works contractor, is entitled to be issued certificate of registration in form B prescribed under the Rules and also is entitled to make inter-State purchases against C forms. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Company [1999] 115 STC 427 a Constitution Bench of the Supreme Court while examining this very question in the context of section 6A(ii)(a) of the Andhra Pradesh General Sales Tax Act, 1957, upheld the liability of the contractors to pay purchase tax on goods purchased from persons other than registered dealers and either consumed for the purpose of manufacture of goods for sale or consumed otherwise. The Supreme Court held that the contractors who were engaged in building of flats and houses, for which purpose they bought materials from persons other than registered dealers, were liable to purchase tax under the Act since the goods purchased were used in the manufacture of other goods for sale or otherwise. Therefore, this judgment of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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