9911796707
TMI Blog2008 (12) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... (P) Ltd. (works contractor) was entitled to purchase goods at concessional rate of tax on the strength of "C" forms, is no longer res integra in view of the judgment rendered by the Full Bench of this court in the case of Kalinga Builders (P) Ltd. v. Commissioner of Commercial Taxes, Orissa [1999 (1) TMI 501 - ORISSA HIGH COURT] been answered in favour of the dealer and against the State. In so far as isuue to whether the respondentdealer (works contractor) was entitled to the use of form IV for concessional purchase of goods also no longer subsists in view of the judgment of Kalinga Builders (P) Ltd. [supra]. Apart from this, the respondent while using form IV has deposited tax at four per cent and at the relevant point of time, a work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 the facts and in the circumstances of the case, the respondent in executing the works contract with NTPC is engaged in the distribution of electricity? 3.. Whether, on the facts and in the circumstances of the case, the Sales Tax Tribunal is justified to hold that the respondent in executing the works contract is entitled to the use of form IV for concessional purchase of goods even when it does not concern: (a) Manufacture of goods for sale; (b) packing, processing of goods for sale; (c) mining; (d) generation or distribution of electricity or any other form of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hase 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 contract tax at the same rate, i.e., four per cent. Therefore, since the respondent has admittedly deposited tax at four per cent, no difference in his tax liability would arise and, therefore, this question remains purely academic and is, therefore, also answered in favour of the dealer and against the Revenue. So far as question No. 4 is concerned, as to whether a series of sales can be postulated to apply to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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