TaxTMI 
TaxTMI 
2014 (1) TMI 1513
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.... Government of India Undertaking, Singrauli, Madhya Pradesh, for excavation of over burden of first dig (solid) in respect of coal mines of the value of Rs.23..10 crores vide letter of award dated 10.12.2010. 3. The principal contractor has in turn entered into an agreement with the petitioner, as a sub-contractor, for carrying out the part-work of excavation of over burden of first dig (solid) on work-rate basis. The nature of work involves excavation of earth spread over the coal mines till such time as the solid surface of coal is reached. This excavation and removal of earth from the surface has to be carried out with the help of heavy machinery, such as excavators, loaders, tipper etc. 4. The petitioner has also entered into a separa....
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....er having obtained registration under Section 7 (2) of the Central Sales Tax, was entitled to receive Form-C. 8. The respondents in exercise of powers under Section 7 (4) of the Central Sales Tax Act, cancelled the registration certificate granted under Section 7 (2) of the Act, vide order dated 17.02.2011, on the ground that the petitioner did not fulfill the conditions for grant of registration. The petitioner applied in Form 12 under Rule 33 of the UP VAT Rule, for amendment of the certificate of registration granted under Section 17 of UP VAT Act. The amendment application was allowed. The petitioner thereafter filed an appeal against the order dated 17.02.2011, cancelling the certificate of registration under Section 7 (2) of the Cent....
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....hary, Assistant Commissioner, Commercial Tax, Sector 5, Sonebhadra has been filed in which it is stated in paras 16 to 21 as follows:- "16. That the contents of paragraph No.19 of the writ petition are not admitted as stated. The first appellant authority vide order dated 30.3.11 has authorized in the registration for resale of imported goods against form C. The petitioner has not submitted any affidavit that the imported goods will be sold in the same form and condition to the contrary the petitioner has stated that he will use the machinery in the work obtained by him and after completion of the work the machineries will be sold in the State of U.P., hence the dealer was not authorized to use of form C for the use in the removing over bu....
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....er is involved only in removing the over burden above the mines. The judgment cited by the petitioner is not applicable in the case of petitioner because the said judgment is related with such type of work in which some goods are involved in execution of work contract. 20. That with regard to the contents of paragraph No.25 of the writ petition, it is submitted that the job of the petitioner is to remove the over burden, which is purely a job work and does not fall in any category of Section 8 (3) (b) of the Central Sales Tax Act, hence the dealer is not legally entitled to receive form C from the department. 21. That the contents of paragraph Nos. 26 to 28 of the writ petition are not admitted as stated because the application filed by t....
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....edy by way of appeal in case he is not satisfied with the order of the Sales-tax Officer with regard to the number of forms to which he is entitled. If the petitioner can satisfy the appellate authority that his genuine need for the forms is greater than sanctioned by the Sales-tax Officer and also that the forms previously issued to him had been properly accounted for, the Appellate Authority can give him the necessary relief. It is not open to this Court to entertain and decide such disputes. In the circumstances we are of the opinion that the proper course for the petitioner is to approach the Appellate Authority. We make it clear that in the meantime, if the petitioner bona fide utilises the forms already issued to him and if he genuine....