1970 (3) TMI 131 - HC - VAT and Sales Tax

Summary

The High Court of Orissa held that the supply of materials in a road repair contract did not constitute a "sale" for sales tax purposes as the agreement was indivisible. The Tribunal's confusion stemmed from considering separate contracts, whereas the nature of the contract in question was integral and did not involve a separate sale of movables. The Court answered the reference question in the negative, accepted the reference, and ordered a refund of the reference fee. (Case citation: 1970 (3) TMI 131 - Orissa High Court)