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2008 (2) TMI 836 - KERALA HIGH COURTCentral sales tax registration certificate - petitioner is engaged in works contracts - Held that:- A person engaged in works contract of building construction is a manufacturer and is liable to be granted registration as a dealer under the CST Act and entitled to issue C forms for effecting inter-State purchases. If that be so, the stand taken by the respondent in their statement justifying the denial of the benefit to the petitioner cannot be upheld. In the result, this writ petition is disposed of directing that the petitioner will be issued CST registration certificate in form B prescribed under the Central 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.
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