- (1.) Heard learned counsel for the parties.The petitioner is a registered dealer under the provisions of the Central Sales Tax Act and has been given a registration certificate in Form-'B' under Rule 5(1) of the Central Sales Tax (Registration & Turnover) Rules 1957. The petitioner has been registered in the business of Civil and Mining work contract. In registration certificate the entries are of bricks, sand, cement, rod, hardware, electrical goods, equipments, sanitary ware & machineries. It is specifically mentioned that the petitioner is engaged in the work contract and also in mining work contracts. The petitioner purchased some earth moving machineries from different parts of the country and petitioner demanded 'C Form for those purchase so as to get the benefit of tax.
(2.) The petitioner's contention is that since 2005 till 2008 he was regularly given 'C' Form by the same authority but when he demanded for the purchase of the year 2009 the 'C' Form was declined by order dated 7th March, 2010. The assessing officer after taking note of the fact that the petitioner was purchasing similar machineries in previous years was given 'C Form but this time opined that the petitioner is demanding 'C' Form for earth moving equipments whereas in his certificate of Registration earth moving equipments has not been entered.
(3.) The petitioner preferred revision petition against the order dated 17th March, 2010 which was dismissed by the Revisional Authority vide order dated 7th July, 2011 and it has been held that petitioner has not purchased the above machineries for resale or his transaction is falling in the deemed sales. The petitioner is aggrieved against both the orders.;