9911796707
TMI Blog2000 (1) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... he railway authorities on which royalty was paid. The assessing authority found that out of the total receipt of amount from the railway Rs. 8,98,987, the net collection of ballast from quarry is at Rs. 4,14,740. The assessing authority added 25 per cent to this figure and levied tax. The appellate authority vide its order dated March 28, 1995 considered the contract as that of works contract and not for supply of stone. The appeal was allowed. The revising authority under section 22-A(1) reversed the order of the first appellate authority and came to the conclusion that it is the sale. In this appeal, the orders of the revising authority have been challenged. 2.. Learned counsel for the appellant relied on the decision given in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as distinguished. Andhra Pradesh High Court in Anamolu Seshagiri Rao and Company v. State of Andhra Pradesh [1973] 32 STC 51, took a view that the contract for supplying the stacking ballast amounts to sale. This decision was also considered by the Full Bench of this Court. 5.. Arguments of both the learned counsel for the parties are heard. 6.. In Chandra Bhan Gosain v. State of Orissa [1963] 14 STC 766, the land was given free which was considered as transfer of property in earth to the assessee and the price thereof was considered to have been adjusted while quoting the rate of bricks to be supplied. Supply of bricks was considered as sale and it was observed that the intention of the parties in making the contract is that the chatte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ource, may be the State Government quarry or may be railway quarry. While procuring the stone ballast the assessee has to make the payment of royalty which has to be considered as the purchase price of the assessee and , therefore, property in stone ballast vest with the assessee which is transferred when such stone ballast are stacked on the side of the railway line. The decision given in the case of Purshottam Premji [1970] 26 STC 38 (SC) has not examined the aspect as to whether the royalty paid is price or not which has been consequently considered by the apex Court in the case of Cooch Behar Contractors Association [1996] 103 STC 477. 8.. Learned counsel for the assessee has pointed out that the entire figure on which the tax has be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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