9911796707
TMI Blog1970 (3) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... ract with the State of Orissa for construction of dual carriage way from Cuttack to Kujang. The petitioner's case is that the agreement under which he worked was of a composite character for the construction of road. There was no separate agreement for sale of materials and accordingly he is not liable to pay sales tax on the construction work. The Sales Tax Officer assessed the petitioner in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the construction. In every construction some movable articles are to be used. They are not liable to be charged with sales tax merely because in the tender they were indicated separately. Items (5) and (6) of the tender would show that the articles to be supplied were to be used in the construction of the road. For illustration, items (5) and (6) may be referred: "(5) Conveying from stacks and l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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