TMI Blog2011 (8) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... cial Taxes check-post, Lakhanpur under section 15A(9) of the Jammu and Kashmir General Sales Tax Act, 1962, therefore, fails. Appeal dismissed. - OWP No. 908 OF 2006 AND OWP No. 44 OF 2007 - - - Dated:- 11-8-2011 - SINGH J.P., J. For the Appellant : D.C. Raina, Senior Advocate with Ms. Ananta Raina and Rohit Kapoor J.P. SINGH J. Two C.T scanners complete with accessories (SOMATOM) covered by G/R Nos. 705037 and 705038, loaded in trucks bearing registration Nos. JK02V-0437 and JK02E-6207, and G/R Nos. 710829 and 710288, loaded in trucks bearing registration Nos. MH04CA8847 and RJ271 G-1632, transported by the petitioner-Siemens Limited, a company incorporated under the Indian Companies Act, 1956, were seized at Lakhanpur check ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arts thereof, so it was liable to security for the tax liability because the goods were imported by an unregistered dealer. As against this, the petitioner-company denies its liability to security in terms of the provisions of section 15A(9) of the Jammu and Kashmir General Sales Tax Act, 1962 urging that it was registered as a dealer for its works contract and the goods needed by it to extend services as a works contractor, were not taxable, hence imposition of security under section 15A(9) of the Act was unwarranted. To support its case, it relies on its registration certificate No. 6080623 issued under the Central Sales Tax (Registration and Turnover) Rules, 1957 and registration No. 208233 issued under the Jammu and Kashmir Gener ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the General Sales Tax Act for goods indicated in annexure A of the certificate for use in resale only, and such registration would not amount to its registration as a works contractor and the company was, therefore, liable to tax and security under section 15A(9) of the Act, being an unregistered dealer as works contractor . Considered the submissions of learned counsel for the parties, perused the documents placed on records and the orders passed by the assessing authority. The petitioner-company is stated to have been registered as a dealer under section 6 of the Jammu and Kashmir General Sales Tax Act, 1962 and the Central Sales Tax (Registration and Turnover) Rules, 1957. The certificates of registration issued in this behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to ensure that the packing offered was worthy of withstanding the hazards of rail/road journey and will arrange for the free replacement of the breakage/loss enroute. They are responsible for safe arrival of goods at destination. After the completion of supply, i.e., installation and satisfactory handing over of the equipment including A.C. plant, DG set and other items in perfect working condition to the consignees, the equipment shall be under-performance guarantee for a period of five years. The learned counsel for the petitioner did not dispute that to complete its contractual obligation under the contract, the petitioner-company had to import the machinery required for the turnkey into the State of Jammu and Kashmir. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity's reference to it as a works contractor/supplier in the title of the assessment order, neither acknowledges it to be a works contractor nor is there any finding to this effect in the assessment order that the petitioner was registered under the General Sales Tax Act as a dealer for rendering services in terms of section 2(l)(v) of the Act. Therefore, in the absence of any adjudication and decision thereon, on the petitioner's registration as a works contractor, the petitioner cannot be said to have been registered as a dealer for rendering services as a works contractor only because in the title of the assessment order it came to be referred as a works contractor. Although the services which the petitioner-company is to provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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