9911796707
TMI Blog2011 (8) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... porated under the Indian Companies Act, 1956, were seized at Lakhanpur check-post on September 26, 2006 and November 10, 2006, respectively. By statutory notices dated September 26, 2006 and November 10, 2006, the petitioner-company was called upon to furnish security of the amount indicated therein, because the seized goods, suspected taxable, were imported by an unregistered dealer. The petitioner was heard on the notices, whereafter, the assessing authority, Commercial Taxes check-post, Lakhanpur adjudging it liable to tax, imposed security to the tune of Rs. 44,51,952 and Rs. 42,72,211, respectively on the two C.T. scanners vide its orders dated October 5, 2006 and November 17, 2006. The petitioner-company has questioned the notices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 208233 issued under the Jammu and Kashmir General Sales Tax Act, besides the assessing authority, Circle H Srinagar's order dated June 1, 2009, which reflects it as a works contractor/supplier. According to the learned senior counsel, appearing for the petitioner-company, the petitioner-company's registration as "dealer" was not a limited registration for "resale" of the specified goods, as projected by the Staterespondents; but, as a matter of fact, was a registration for rendering services as a works contractor too; the company was, therefore, not liable to tax and security on the goods required for rendering "services" in terms of its contract with the Union of India, additionally because the "goods" and "sale" contempla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration issued in this behalf have been placed on records. In terms of the certificates, the petitioner-company is registered to deal in sale/purchase of goods which includes electro-medical equipments, surgical equipments, dental equipments and hearing aids, accessories and spare parts thereof, FOR USE IN RESALE. The question that, therefore, arises for consideration is as to whether the petitioner's registration as "dealer" to deal in sale and purchase of goods indicated in the registration certificates, would include it to have been registered for executing a works contract to render services in terms of the turnkey agreement entered into by it with the Union of India. To deal with the question, regard needs to be had to the agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u and Kashmir. In view of the above factual scenario, I proceed to examine the formulated question, in the light of the provisions of the Jammu and Kashmir General Sales Tax Act, 1962 and the documents placed on records by the petitioner-company. The certificate of the petitioner's registration as dealer under the Jammu and Kashmir General Sales Tax Act reveals that the petitioner-company is registered as a dealer in respect of the items appearing in annexure A to the certificate, which, inter alia, include electromedical equipments; but only for use in resale. This registration does not register it as a dealer for the purposes of rendering "services" as contemplated by section 2(l)(v) of the Act. In other words, the petitionercompany&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er-company is to provide in terms of its contract, fall within the definition of "goods" as defined under section 2(h)(1a) of the Act and amount to "sale" in terms of the provisions of section 2(l)(v) of the Act, yet in view of its limited registration as a dealer to deal in sale and purchase of the goods for purposes of re-sale, it cannot be said to be a registered dealer for rendering "services" contemplated by its agreement because the registration certificate does not register it as a dealer for works contract to render services contemplated by the agreement. The findings recorded by the assessing authority, Commercial Taxes Check-post, Lakhanpur to the effect that the petitioner was an unregistered dealer and was transporting taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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