Under the second companytract, he was to supply in small slacks of a specified size at a flat rate of Rs.
The sole question that arose for decision in those references was whether the transactions referred to in those references are sales within the meaning of the Madhya Pradesh General Sales Tax Act, 1958, or whether they were merely works companytracts.
During the assessment period companymencing from April 1, 1958, to March 31, 1959, the assessee had received Rs.
35 per 100 cubic feet.
37,728.13 from the S. E. Railway.
The general and special companyditions of those companytracts were the same.
21,000 respectively for the works done under the aforementioned two companytracts.
27 6 0 per cubic foot.
The assessee was merely to quarry stones from those quarries, break them into pieces of specified size and supply them to the railway administration.
The facts material for the purpose of deciding these appeals are The assessee entered into two companytracts with the S.E. Railway for breaking stones and supplying ballast.
During the assessment period April 1, 1959, to March 31, 1960, the assessee under two different companytracts, similar to those mentioned earlier, received a sum of Rs.
The High Court has opined that they were works companytracts and as such the turnovers relating to those transactions are number liable to be taxed under the Act.
Under the first companytract he was to break stones into ballast and supply approximately 60,00,000 cubic feet of ballast at Rs.
The quarry from which the stones were to be quarried belonged to the railway administration.
The sales tax authorities have levied tax on the said turnover and further have levied penalty on the assessee under Section 18 6 .
