The main legal point established in the judgment is the requirement to furnish a declaration or certificate for sales to the Government or registered dealer under Section 8(1) of the Central Sales Tax Act.

JUDGMENT

Md. Nizamuddin, J. - The Court: Heard learned advocates appearing for the parties.

2. The instant Writ Petition has been filed by the Writ Petitioner against action of the respondent concerned denying it the concessional rate of tax on sales made by it to M/s Diesel Locomotive Works, Varanasi, by not accepting the 'D' Forms in question received from the said Diesel Locomotive Works on the ground that the said purchasing company is a registered dealer and not a Government company and the respondent no. 1 raising an additional assessment under the Central Sales Tax Act for the period 4 quarters ending 31st March, 2005 being Annexure-P1 to the Writ Petition. Against the said assessment order petitioner had filed the appeal before the respondent no. 2 challenging the action of consideration of the said 'D' Forms received by the petitioner from the Diesel Locomotive Works which is a unit of Indian Railways.

3. Appellate authority confirmed disallowing of the aforesaid 'D' Forms on the ground that the said dealer is a Government concern and not a Government and, as such, 'D' Forms, issued by it cannot be accepted and by further on the ground that a Govt. concern being a registered dealer could not issue 'D' Forms, by order dated 1st September, 2008 which is Annexure-P3 to the Writ Petition.

4. Against the aforesaid order of the Appellate authority dated 1st September, 2008 petitioner had filed a Revision Petition before the respondent no. 3 which was dismissed by the order dated 21st November, 2012.

5. Petitioner submits that the action of refusal to accept the aforesaid 'D' Forms by the respondents and denying the concessional rate of tax on the aforesaid sales to Diesel Locomotive Works is arbitrary and illegal by contending that the petitioner had entered into a genuine transaction with the said Diesel Locomotive Works which was issuing 'D' Forms at the relevant point of time against the sales made to them by any registered dealer throughout India and the said 'D' Forms were accepted by all the sales tax authorities of all the States in India and submits that since the 'D' Forms were issued by the said company were accepted by the sales tax authorities of other States in India, refusal to accept the 'D' Forms in question on the part of the State respondents concerned is highly unjustified and unreasonable.

6. Petitioner submits that at the time of placing the order in question on the petitioner by the said Diesel Locomotive Works they specifically mentioned in the order that tax at the rate of 4 percent would be charged on production of 'D' Forms and said Diesel Locomotive Works were all alone entitled to issue 'D' Forms in their State for the purchases made by them all over India. Petitioner further submits that during the year 2001-02 and 2002-03 petitioner sold goods to the said Diesel Locomotive Works and 'D' Forms were issued by them to the petitioner in respect of the same and which were allowed and accepted by the respondent no. 1 both in the assessment order and in appeal without raising any dispute. In support of its such contention petitioner has annexed relevant documents being Annexure-P-6 to the Writ Petition.

7. Petitioner submits that the said purchaser Diesel Locomotive Works is a unit of Indian Railways and it is a part of Indian Railway and it can be said that any other organization within the Government under Section 8 (1) (a) of the Central Act, the sales made to Government is exigible to tax at a concessional rate provided 'D' Forms are produced. Petitioner submits that the said Diesel Locomotive Works though a registered dealer, is entitled to purchase goods at a concessional rate and since 'D' Forms have been sanctioned in their favour by the sales tax authorities concerned in the state of U.P. and that the said company accordingly issued 'D' Forms and such 'D' Forms were accepted by other states in India and as a registered dealer, though there was no bar on the part of the said Diesel Locomotive Works t