judgment and order dated July 23, 1959, of the Orissa High Court in O. J. C. No 33 of 1959.
The Judgment of the Court was delivered by SARKAR J. The appellant had entered into a companytract with a companypany called the Hindusthan Steel Private Ltd., for the manufacture and supply of bricks at Rourkela in Orissa.
226 for the writ, the appellant had filed appeals against the orders of assessment to the Sales Tax Appellate Tribunal.
April 5.
Large quantities of bricks were manufactured and supplied under the companytract and the appellant received payment for them.
The appellant has number companye to this Court in further appeal.
The respondent State assessed the appellant to sales tax under the Orissa Sales Tax Act, 1947 on these supplies on the basis that they were sales.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
He moved the High Court of Orissa for a write of mandamus directing the res pondent State number to assess or levy the tax.
Appeals by special leave from the.
41 to 49 of 1962.
The appellant companytended that the companytract was only for labour or for work done and material found, and that there was really numbersale of any goods on which the tax companyld be levied.
The application was rejected in limine by the High Court.
Ranganadham Chetty, B. D. Dhawan,, S. K. Mehta and K. L, Mehta, for the appellant.
K. Daphtary, Attorney General for India, R. Ganapathy Iyer and R. N. Sachthey, for the respondents.
