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TMI Blog1973 (4) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... r. The assessee is the same in both the cases. The first case relates to the assessment year 1963-64 and the second case relates to the assessment year 1964-65. The transactions involved are identical. The assessee entered into a contract with the public works department to supply sand at the rate of Rs. 75 per 100 c.ft. The total amounts received by the assessee in the two years in question towar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the cases on the ground that the necessary contracts have to be secured and produced for the purpose of establishing the assessee's case that the supply of sand was in the course of works contract. But as pointed out by the Tribunal, neither the original contract nor a typed copy of the same was produced at any stage before the sales tax authorities. Even when the matter was before the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... niorage fee to the revenue department for taking the river-sand and then undertook to collect the sand and supply the same to the public works department. A contract relating to the year 1965-66-this is not the year with which we are concerned-has been filed by the assessee to show the nature of the contract which he had entered into with the department in that year. Even taking that contract as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocure pebbles from certain portions of the Government lands, which were taken on lease by the Neyveli Lignite Corporation and supply them to the corporation. The agreement provided that the royalty payable to the Government for the collection of pebbles has to be borne by the assessee, that the pebbles to be supplied to the corporation should be of particular specification and that the corporation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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