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, Pain