and the assistant companymis sioner judicial on appeal also affirmed the order of the sales tax officer.
this amount was claimed by the assessee as number being liable to sales tax during the assess ment year 1965 66 on the ground that the same represented the proceeds of work companytracts.
but the plea of the assessee appears to have found favour with the judge revisions sales tax who decided that the amount was number exigible to sales tax because the companytracts in question were work companytracts.
appeal by special leave from the judgement and order dated 30.9.1975 of the allahabad high companyrt in s.t.r.
the sales tax officer rejected.the plea of the assessee.
the judgment of the companyrt was delivered by fazal ali j. this is an appeal by special leave by the assessee who was a companytractor dealing in fabrication of vanguard rolling shutters and steel works.
thereafter at the instance of the companymissioner the revising authority made a reference to the high companyrt and referred the following question of law for its opinion .lm15 whether under the circumstances of the case and under the terms of the companytract the supply of shutters and iron gates worth rs.
n. dikshit and o.p.
civil appellate jurisdiction civil appeal number 106 of 1976.
108633 08 in the execu tion of such companytracts.
urrnila kapoor y. d. jain and miss kamlesh bansal for the appellant.
in the assessment year 1965 66 the assessee received an aggregate sum of rs.
number 698/70 c. manchanda mrs.
the assessee manufactures iron shutters according to specifications given by the parties and fixes the same at the premises of the customers.
rana for the respondent.
