TaxTMI 
TaxTMI 
1994 (2) TMI 271
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....he respondent-Commercial Tax Officer to re-incorporate "explosives" under the column "mining " in the registration certificate of the petitioners dated March 17, 1983, against application dated October 10, 1991. 2.. The allegations in the supporting affidavit are briefly as follows: The petitioners are registered dealers under the Central Sales Tax Act, 1956 and are engaged in purchase of explosi....
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....tition on the following, among other grounds: As per the orders of the Appellate Assistant Commissioner dated July 6, 1990, order of the Joint Commissioner under section 34 dated March 21, 1991 and the order of the Joint Commissioner (Revision) dated November 30, 1990, it is clear that the petitioners are entitled to issue C forms for the purchase of explosives for deepening wells, blasting rocks ....
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....ntion that the explosives were used for blasting rocks, or other falls under mining is to be re-examined with reference to the records maintained by the petitioner. The first revisional authority observed that blasting the rocks cannot be classified as mining is not correct............ If the explosives were used in mining the petitioner is eligible for the use of 'C' form." In the other order da....