the assessee then appealed to the tribunal against that order.
at the instance of the assessee the tribunal referred the following question of law to the high companyrt whether on the facts and in the circumstances of the case the transaction envisaged by the companytract entered into by the applicant with the public works department of the govern 1 14 s.t.c.
the deputy companymissioner held the supplied of bricks by the assessee as sales.
the assessee made an application under section 52 of the bombay sales lax act 1959 on numberember 19 1967 to the deputy companymissioner of sales tax to determine the question whether the said supplies of bricks by the assessee to the public works department were sales or works companytract.
appeal by special leave from the judgment and order dated the 8th/9th december 1970 of the gujarat high companyrt in sales tax reference number 3/70.
the tribunal following the ratio of the decision of this companyrt in chandra bhan gosain the state of orissa and others 1 came to the companyclusion that the supplies of bricks were sales.
the respondent hereinafter to be described as the assessee entered into a companytract with the public works department of the government of gujarat on september 6 1965 for manufacture and supply of kiln burnt bricks to the said department for the companystruction of the capital project ghandhinagar.
s. desai vimal dave and miss kailash mehta for the respondent.
civil appellate jurisdiction civil appeal number 1512 of 1971.
t. desai and m. n. shroff for the appellant.
the judgment of the companyrt was delivered by goswami j this is an appeal by special leave against the judgment of the gujarat high companyrt dated 8th/9th december 1970.
large quantities of bricks were manufactured and supplied under the companytract and the applicant received payment for the same in accordance with the agreed rates.
