Articles used in the manufacturing process are eligible for concessional tax under Section 8(3)(b) of the Central Sales Tax Act, 1956 and Rule 13 of the Central Sales Tax (R & T) Act, 1957.

JUDGMENT :

1. In the present petition, the petitioner has challenged the order passed by the Deputy Commissioner of Commercial Tax, Raipur dated 07.06.2012 whereby the revision preferred by the petitioner was dismissed and the order passed by the Commercial Tax Officer, Durg dated 19.04.2011 was affirmed.

2. Facts of the present case are that the petitioner is engaged in the execution of a works contract and a registration certificate was issued by the Commercial Tax Department under Chhattisgarh Value Added Tax Act, 2005 on 19.04.2011. The petitioner moved an application to include certain articles in the registration certificate according to provisions of Section 8(3)(b) of the Central Sales Tax Act, 1956. The articles which the petitioner mentioned in his application are Cement, Sand, Boulder, Murum, Gitti, Steel, Aggregates, Bitumen, Compressors, Plant & Machinery, Mining Machinery, Mixture Concrete, Pumping Set, Pay Loader, Lab Equipment, Moulds, Hot Mix Plant, Bitumen Tank, Fuel Tank, Roller Machine, Dumpers, Stone Crusher, Exploder, Generator, Drilling Machine, Weigh Bridge, Pavour (Mach & Hydraulic), Vibrator Roller, Crane, Loader, Grader Cum Excavators, Shunting Plates, Paint, Pipe and Fittings, Bitumen Sprayer, Oil & Lubricants, Tools, Mach Spares, Locomotives & Motor Vehicle tyre, Tubes of locomotives & Motor Vehicle, Cane Baskets & parts of accessories etc. on the ground that these articles and machinery are being used in processing goods for sale and construction of the road. The Commercial Tax Officer vide order dated 19.04.2011 partly allowed the application and added Soil (Murum) in the registration certificate but for the rest of the articles, the application was rejected. The petitioner preferred a revision before the Deputy Commissioner, Commercial Tax, Durg and vide order dated 07.06.2012, the same was rejected on the ground that Truck, Tripper, Dumper, JCB, Crane, Dozer etc. are not directly used in the execution of the works contract and the work can be done without using all these articles or goods. The petitioner has preferred this petition against the order passed by the Deputy Commissioner, Commercial Tax, Durg.

3. Learned counsel for the petitioner would invite the attention of this court to the provisions of Section 8(3)(b) of the Central Sales Tax Act, 1956 (hereinafter referred to as ‘the Act, 1956’) and Rule 13 of the Central Sales Tax (R & T) Act, 1957 (hereinafter referred to as ‘the Act, 1957’). The provisions of Section 8 (1) of the Act, 1956 read thus:-

“Every dealer, who in the course of inter-State trade or commerce, sells to a registered dealer goods of the description referred to in sub-section (3), shall be liable to pay tax under this Act, which shall be three percent, of his turnover or at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State, whichever is lower:

Provided that the Central Government may, by notification in the Official Gazette, reduce the rate of tax under this sub-section.”

He would further submit that the goods referred to in sub-section 1 are goods of class or classes specified in the certificate of registration for use by the petitioner in the manufacture or processing or for sale or generation or distribution of electricity. He would further submit that goods include containers or other materials, packaging of goods or classes of goods etc. He would further argue that according to Rule 13 of Act, 1957, the goods may be materials, processing materials, equipment, tools, stores, spare parts, accessories, fuel or lubricants, which are being used in the manufacture or processing of goods for sale. He would also submit that Truck, Tripper, Dumper, JCB, Crane, Dozer and other articles mentioned in the application are being used in the execution of works contracts or for the construction of roads, therefore, these articles are an integral part of the manufacturing process and the Commercial Tax Officer a