2008 (2) TMI 836

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....ribed under the Rules mentioned above. There is a further prayer to allow the petitioner to make inter-State purchase against C forms for execution of works contract. The petitioner submits that it is engaged in works contracts and exhibits P9 and P10 are the letters of award issued by their principals. The petitioner submitted exhibits P1 and P1A applications for registration under the Kerala Value Added Tax Act, 2003 and Exhibits P2 and P2A, the CST registration application in form A along with the list of items to be purchased at concessional rate for execution of works contract were also submitted to the third respondent. The petitioner submits that based on exhibits P1 and P2, the third respondent issued exhibit P3 registration cert....

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....prayer of the petitioner. According to them, petitioner is only a works contractor and is not eligible for getting C form declarations against purchase of machinery and equipments which are used in labour and services. It is contended that being a contractor for construction of buildings the petitioner cannot be said to be a manufacturer and for purchasing machinery used in labour, the contractor cannot avail of concessional rate provided under the CST Act. According to them, the petitioner can only avail of rule 58(18) of the KVAT Rules and according to them, the petitioner can purchase goods for own use by issuing form 16 countersigned by the jurisdictional assessing authority as provided under rule 58(18) of the KVAT Rules and Circular N....

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.... a works contractor engaged in building contracts amounts to manufacture. In Ajantha Colour Lab v. Additional Sales Tax Officer-III, II Circle, Kozhikode [2000] 118 STC 1, a Division Bench of this court held that a dealer engaged in works contract was entitled to registration under the CST Act. The Division Bench followed the earlier judgments which took the view that a person executing works contract is a dealer and entitled to receive C forms from the prescribed authority. In fact, in the judgment of a learned single judge in Colourgraphs v. Sales Tax Officer, III Circle, Ernakulam [1993] 88 STC 347 (Ker) it was held that once a dealer is registered under the CST Act, he cannot be denied C forms. From the judgments referred to above, i....