9911796707
TMI Blog2008 (12) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... he Orissa Sales Tax Act, 1947 referring to the following questions for the opinion of this honourable court: 1.. Whether, in the facts and in the circumstances of the case, the Sales Tax Tribunal is justified to hold that the respondent is engaged in the distribution of electricity so as to be entitled to purchase goods at concessional rate of tax on the strength of "C" forms? 2.. Whether, on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the goods? 5.. Whether, on the facts and in the circumstances of the case, the Sales Tax Tribunal is justified to allow deductions of Rs. 15,45,940.11 towards value of goods purchased on the strength of "C" forms although conditions under section 8(3)(b) of the CST Act read with rules 12(1) and 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957 are not satisfied? Question Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks contractor) was entitled to the use of form IV for concessional purchase of goods also no longer subsists in view of the judgment of this court in the case of Kalinga Builders (P) Ltd. [1999] 115 STC 81. Apart from this, it is to be noted that the respondent while using form IV has deposited tax at four per cent and at the relevant point of time, a works contract dealer was liable to pay works ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods involved in a works contract, had already been subjected to tax in a series of sales, this would have to be excluded from the taxable turnover. This issue has also been set at rest by the honourable Supreme Court in the case of Larsen & Toubro Ltd. v. Union of India [1993] 88 STC 204, whereby the honourable apex court has laid down the dicta that the State Legislature while imposing a t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
