TaxTMI 
TaxTMI 
2000 (9) TMI 1004
X X X X Extracts X X X X
X X X X Extracts X X X X
....e-washing, painting, repairs and renovation of buildings and houses. It has been awarded with work orders by various departmental authorities for execution of periodical paintings, repairs and renovation works. It is presently registered with Cuttack I, Central Circle bearing registration number CUIC 1780 under the Orissa Sales Tax Act, 1947 and No. CUCIC 1332 under the Central Sales Tax Act, 1956. Besides executing works contract within the territorial jurisdiction of Cuttack I, Central Circle, it has undertaken works in Koraput I Circle, Jeypore, Dhenkanal Circle, Angul and Puri II Circle details of which are as follows: ------------------------------------------------------------------------------ SI. FinanAuthorities from Amount R....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es difficult on its part to appear at those places with the books of accounts for the purpose of assessment. Besides this, even though the contract work undertaken by it has already been completed and it had already left the sites, notices are issued subsequently by the Sales Tax Officers concerned for the purpose of assessment which puts it in difficulty as it has to move from place to place covering long distances to attend the assessment proceedings. In these circumstances, it made an application at annexure 2 under rule 6A of the Orissa Sales Tax Rules, 1947 (hereinafter referred to as "the Rules") to the Commissioner of Sales Tax seeking permission for registration under special circumstances. The Commissioner by the impugned order has....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ces of business are situate, the Commissioner may notwithstanding anything contained in these rules by general or special order in writing direct that such dealer shall be registered in a circle constituted by the State Government and specified by him in such order." Section 9 of the Orissa Sales Tax Act, 1947 (hereinafter referred to as "the Act") lays down that no dealer shall, while being liable under section 4 to pay tax under the Act, carry on business as dealer unless he has been registered under the Act and possesses a registration certificate. Rule 6-A of the Rules occurs in Chapter IV of the Rules deals with registration of dealers. Rule 6 lays down the procedure for making an application for registration. Rule 7 states that whe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....State of Orissa but sells or supplies (or purchases) goods either direct or through travelling agents or salesmen; or (ii) Where a dealer having one or more places of business in the State of Orissa, sells or supplies (or purchases) goods in circles other than those in which such places of business are located. 4.. "Place of business" has been defined in rule 2(i) to mean in relation to a dealer any place where he sells or purchases goods and includes: (a) any warehouse, godown or other place where dealer stores goods, or (b) any place where a dealer processes or manufactures goods, or (c) any place where a dealer keeps his books of accounts, or (d) the place of business of an agent, where a dealer carries on business thro....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dealers having operation in small-scale and of seasonal nature to the exclusion of all dealers whose turnovers are substantial. The second ground given by the Commissioner is equally vulnerable. Admittedly, the petitioner has been taking up works contract under the governmental authorities. Therefore, there is little scope on its part to suppress the transactions with such authorities. While granting registration under rule 6-A, a condition can be imposed that it has to furnish necessary particulars of the contract which it undertakes with any Governmental authorities or Government undertakings. In fact such conditions are being imposed by the Commissioner while granting permission under rule 6-A. This is evident from an order made by the C....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... reasons mentioned above. It has to be borne in mind that rule 6-A has been made to grant registration to a dealer who does not have a fixed place of business in Orissa or having a fixed place of business carries on activities of sale without a fixed place of business in other circles where he has undertaken the work. Therefore, the third ground ascribed by the Commissioner, if accepted, would defeat the very purpose of rule 6-A. For the reasons mentioned above, the impugned order passed by the Commissioner cannot be supported in law. 6.. At this stage, may it be stated that the Commissioner clearly erred in relying on the judgment of this Court in P. Venugopal & Brothers [1974] 33 STC 372 to reject the petitioner's application. In th....