TMI Blog1987 (3) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... enerator. 2. Petitioner No. 1, who is the director of M/s. Jaikisan Dasmall Jute (P.) Limited at Rupsa in the district of Balasore (petitioner No. 2), a company incorporated under the Companies Act, 1956, has set up a jute mill for manufacture of jute products. The petitioners have alleged that the State of Orissa which was a surplus State in the matter of supply of electricity, gradually became a deficit one due to large scale industrialisation and due to frequent tripping and load-shedding, their business was affected. So, they wanted to have their own generator for generation of electricity and wanted inclusion of the items with a view to availing the concessional rate of tax. But, the application for inclusion of such items in the reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Additional Commissioner. 4.. The revisional orders (annexures-6 and 6/1) on that account are vulnerable and are liable to be set aside. But, inasmuch as we are of the view that the rejection of the application for amendment by the Sales Tax Officer is without jurisdiction for the reasons which we would presently indicate, it is unnecessary to remit the matter to the Additional Commissioner and we proceed to dispose of the same on merits. 5.. Section 8(1) of the Central Sales Tax Act, 1956 reads as under: "8. Rates of tax on sales in the course of inter-State trade or commerce.- (1) Every dealer, who in the course of inter-State trade or commerce- (a) sells to the Government any goods; or (b) sells to a registered dealer oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y measure. In our opinion, therefore, the Sales Tax Officer acted without jurisdiction in rejecting the application. The orders, therefore, are invalid and we accordingly quash annexures-5 and 5/1 passed by the Sales Tax Officer, Balasore Circle, Balasore (opposite party No. 2) as also the orders passed by the Additional Commissioner of Sales Tax (opposite party No. 3) as per annexures-6 and 6/1. Let a mandamus issue to opposite party No. 2 directing amendment of the certificates of registration of petitioner No. 2 by inclusion of items (1) to (3) aforesaid. 8.. In the result, the writ application is allowed. But, in the circumstances, there would be no order as to costs. S.C. MOHAPATRA, J.-I agree. Writ application allowed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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