2014 (8) TMI 818

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..... and state that the dealer having not exercised any option for payment of tax under Section 6(2) of the Act for the year 2009- 2010, the objection of the dealer is not acceptable. This Court is of the view that the specific issue pointed out by the petitioner has to be considered in the matter and the contention of the petitioner that they are not works contract dealer has also to be examined and t .....

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..... and the petitioner has been called upon to pay the dealer rate of tax. 2. The short ground on which the impugned order has been questioned is on the ground that the nature of transaction done by the petitioner is not a works contract dealer and reference to Section 6(2) of the Act is thoroughly misconceived. 3. When the writ petition came up for admission, notice was ordered and the learned .....

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..... ical error but the assessing officer has approved to examine the transaction and state that the dealer having not exercised any option for payment of tax under Section 6(2) of the Act for the year 2009- 2010, the objection of the dealer is not acceptable. This Court is of the view that the specific issue pointed out by the petitioner has to be considered in the matter and the contention of the pet .....

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