Telangana High Court
WP/38272/2012 of M/s.JMC Projects (India) Limited, Vs Commercial Tax Officer, on 31 December 2012
SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO Writ Petition No. 38272 of 2012 Dated: 31-12-2012 Between: M/s JMC Projects (India) Limited, rep. by its Vice President Nithin Parikh. …Petitioner And Commercial Tax Officer, Deba Gardens, Siripuram
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THE HONOURABLE SRI JUSTICE GODA RAGHURAMANDTHE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO
Writ Petition No. 38272 of 2012
Dated: 31-12-2012
Between:
M/s JMC Projects (India) Limited, rep. by itsVice President Nithin Parikh.
And
Commercial Tax Officer,Deba Gardens, Siripuram Junction,Visakhapatnam and another.
…Petitioner
…Respondents.
THE HONOURABLE SRI JUSTICE GODA RAGHURAMANDTHE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO
Writ Petition No. 38272 of 2012
Oral order(Per Hon’ble Sri Justice Goda Raghuram)
Heard Dr. S.R.R.Viswanath, learned counsel for the petitionerand Sri P.Balaji Varma, learned Special Govt. Pleader for CommercialTaxes for the respondent.
Sri Varma seeks further time for filing a counter-affidavit in thecontext of time having been granted on two earlier occasions for thesame purpose.
Dr. Viswanath, learned counsel for the petitioner places for theperusal of this Court, a Circular bearing reference No. CCT’s Ref.No. A II(2)/292/2012 dated 6-9-2012 of the 2[nd] respondent whereby theearlier Circular bearing Ref. No. CCT’s Ref.AII(2)/292/2012 dated 30-8-2012 has been superceded.
The writ petition is filed aggrieved by an endorsement dated 26-11-2012 issued by the 1[st] respondent on the basis of the 2[nd]respondent’s earlier Circular dated 30-8-2012 which wasrescinded/superceded by the current Circular dated 6-9-2012. Thegrievance of the petitioner, in substance, pertains to the refusal by the1[st] respondent of the petitioner’s application for issuance of ‘C’ formson the ground that the goods are neither incorporated in the executionof the works nor fall under any of the purposes enumerated in clause(b) of Section 8 (3) of the CST Act, 1956. This endorsement ofrejection of the petitioner’s application for ‘C’ forms was issued on the basis of the now superceded Circular of the 2[nd] respondent dated 30-8-2012.
In the light of the developments above and in view of thesupercession of the earlier Circular by the Circular dated 6-9-2012 bythe 2[nd] respondent, we dispose of the writ petition quashing theendorsement dated 26-11-2012 of the 1[st] respondent and directing the1[st] respondent to consider the petitioner’s application for issuance of‘C’ forms afresh and de novo and without reference to the earlierCircular of the 2[nd] respondent dated 30-8-2012 and in accordance withlaw, expeditiously and preferably within a period of two weeks from thedate of receipt of a copy of this order. No costs.
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GODA RAGHURAM, J
31[st] December, 2012
GRR
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M.S.RAMACHANDRA RAO, J