1970 (2) TMI 119

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..... by Mr. Mohanty. Law is well settled that if the contractor does construction of roads and that is the subject-matter of the agreement, then he is not liable to sales tax even if he supplies materials for the purpose of construction. The principle is whether goods passed to the purchaser as movables or as accessories to the immovable property. A road is an immovable property. All movables which ar .....

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..... ables. It appears from the assessment order that the Sales Tax Officer did not clearly appreciate the legal position. He says: "It was learnt on enquiry that the contractor executed certain road works under the, Executive Engineer, P.W.D. (R. B.) Mayurbhanj Division, and in course of such works he has supplied certain materials like hard stone metal, morrum, hard solling stones etc." If title to .....

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