TMI Blog1989 (11) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... s in which he uses cement, steel, etc. He purchases cement, steel, etc., from out-State registered dealers. Central sales tax is payable on these transactions. The petitioner says that if he sends a "C" form to the selling dealer, he will be entitled to a concessional rate of tax. He says, when he applied to the authorities for supply of "C" forms, it was refused on the ground that so long as sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f sub-section (1): (b) are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for resale by him, or subject to any rules made by the Central Government in this behalf, for use by him in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the material used in execution of the works contracts. Be that as it may, as stated above, the question whether a particular "C" form has been issued rightly or wrongly is not a question which is relevant at this stage. We are concerned at this stage only with the supply of "C" forms to the petitioner by the commercial tax authorities. Accordingly the writ petition is allowed. The authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X
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