KIRAN INFRA ENGINEERS LIMITED Vs. ASSISTANT COMMISSIONER (CT) FAC MADURAI RURAL (SOUTH) ASSESSMENT CIRCLE AND ORS.

JUDGEMENT

(1.) The petitioner in W.P.(MD) Nos. 14843 and 14844 of 2011, challenges the order dated 09.12.2011, passed in TIN 33105163335/2011-12, by the first respondent Assistant Commissioner (CT) FAC, Madurai Rural (South) Assessment Circle, Madurai and seeks for a direction to the first respondent to issue Form "S" to the petitioner.

(2.) The petitioner in W.P.(MD) No. 14845 of 2011 seeks for a writ of prohibition, restraining the respondent Nos. 2 and 3 from deducting any tax at source under the provisions of the State Act in the hands of the petitioner in respect of the interstate works contract executed by the petitioner's Head Office at Rajasthan.

(3.) The petitioner is in the business of undertaking "Works Contract" for Indian Railways. It's Head Office is situated at Rajasthan, which is a registered dealer, under Local Taxation Laws of Rajasthan. The petitioner's Head Office entered into two separate agreements with the second and third respondents, namely, Chief Project Manager, Thirumayilai Railway Station, Mylapore, Chennai and Southern Railway, Tambaram, Chennai, for an amount of Rs. 2,37,28,668/- respectively, for erection and installation of railway signals. As per the agreement, the materials were to be purchased only from the dealers specified in the contract and not elsewhere. All the sellers of the materials are located outside the State of Tamil Nadu and therefore, the Head Office at Rajasthan purchased the materials from outside the State of Tamil Nadu and directly moved the goods to the warehouses of the second and third respondents inside the State of Tamil Nadu.