TMI Blog1998 (4) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... section 9-A of the Orissa Sales Tax Act, 1947 and under section 7(2) of the Central Sales Tax Act, 1956. There is a further prayer to direct opposite party No. 1 to issue declaration forms in form Nos. XXXIV, C and F . 2.. It is stated that the petitioner carries on business of manufacturing of shelter for cellular phone operator and defence, etc. It also executes works contracts in developing infrastructure like supply and erection of pre-fabricated communication shelters, DG sets, air-conditioning units, fire detection systems, Electrification and related civil works for mobile cellular telephone operators/ contractors. 3. It is averred in the writ petition that the petitioner entered into an agreement with M/s. Motorola India Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1947 before the Commissioner of Sales Tax, Orissa, Cuttack on April 9, 1997 to review the order of opposite party No. 1 denying the facility of use of declaration forms in execution of works contract. The said revision application was disposed of by the Additional Commissioner of Sales Tax (South Zone) Berhampur, opposite party No. 2, on May 24, 1997. 9.. Being aggrieved by and dissatisfied with the order of the revisional authority, the petitioner has come to this Court seeking the reliefs as indicated above. 10.. The writ petition is opposed by opposite party No. 1 by filing a comprehensive counter-affidavit. Besides controverting the allegations made in the writ petition it is submitted that the goods being purchased on the str ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of use of C form was not raised before the apex Court in Cooch Behar Contractors Association case [1996] 103 STC 477 and this issue has already been decided in favour of the petitioner in terms of the judgments reported in [1991] 83 STC 207 (AP) (Unitech Ltd. v. Commercial Tax Officer), [1992] 85 STC 422 (Mad.) (Larsen Toubro Ltd. v. Commercial Tax Officer), [1992] 87 STC 509 (Pat) (Beekay Engineering Corporation v. State of Bihar) and [1995] 99 STC 506 (Guj) (N.J. Devani Builders Pvt. Ltd. v. Sales Tax Officer). There is no proper appreciation of the sales tax authority so far as the case of Cooch Behar Contractors Association case [1996] 103 STC 477 (SC). 14.. The learned Standing Counsel for the sales tax authorities has arg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leadings of the parties. We have gone through the reported decisions cited from the Bar. The problem raised by the petitioner is that Cooch Behar Contractors Association v. State of West Bengal [1996] 103 STC 477 (SC) has not answered clearly the problems in view of the Orissa Sales Tax Act. Carefully we have taken note of the comparative chart of the relevant sections so far as West Bengal Sales Tax Act as well as the Orissa Sales Tax Act is concerned. It is not true as apprehended by the petitioner that in West Bengal Sales Tax Act there are sufficient guidelines to protect the rights of the works contractor which are absent in Orissa Sales Tax Act. Inconsistently studying with the problems of the works contractor as discussed threadbare ..... X X X X Extracts X X X X X X X X Extracts X X X X
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