1,20,787 3 6 by was of sales tax and penalties for different quarters were without jurisdiction and illegal and liable to be quashed and that the appellant was entitled to get refund of the said amount c a direction restraining the State and its Sales Tax officers from taking any steps in making any further assessment or companyplete the assessments pending before them in respect of the appellants works companytracts with the State Government and levying and companylecting any sales tax from the appellant on works companytracts and d issue of appropriate writ or directions direting the State of Orissa and its Sales Tax Officers to refund the amount of sales tax and penalties realised from the appellant.
Messrs. Burmah Construction Company, who are hereinafter referred to as the appellants, were registered as dealer in Orissa under the Orissa Sales Tax Act, 1947 from the quarters ending June 30, 1949.
Appeal by special leave from the judgment and under dated April 21, 1958 of the Orissa, High Court in O.J.C. No.
The Judgment of the Court was delivered by SHAH, J. Messrs. Buarmah Construction Company a firm carrying on business as building and works companytractors executed several companytracts in the State of Orissa for companystruction of buildings roads, bridges etc.
A.P. PU II 1755 35636 7 0 350 00 35686 70 BA 1596 53990 6 6 310 00 54300 66 BA 1596A 2719 30 2719 30 MB 806 3376 60 1352 40 4728 100 5 BP 1560 5349 10 5349 10 CU III 1375 10913 120 905 70 11819 30 CU I 3940 6184 60 6184 60 1178869 86 2917 110 120787 36 Relying upon the judgment, of the Madras High Court in Gannon Dunkerly Co. Ltd .
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The tax so assessed under the diverse orders of assessment was paid from time to time.
C. Mathur, for the appellants.
A.P. Rs.
The Sales Tax officers treating the transfer of the materials used in the companystruction of the buildings, roads and bridges, as sale of goods, assessed the appellants to tax under the Orissa Sales Tax Act.
A.P.Rs.
1,17,869 80 as tax and Rs.
October 26.
For the quarters ending June 30, 1949, to March 31, 1954, the appellant paid Rs.
494 of 1960.
N. Sanyal, Additional Solicitor General of India, R. N. Rajagopal Sastri, G. K. Mishra and T. Sen, for the respondents.
107 of 1954.
v. State of Madras 1 , the appellant applied on August 9, 1954, to the High Court of Judicature, Orissa for a a declaration that the provision of the Orissa Sales Tax Act, 1947 authorising imposition of the sales tax on a turnover of works companytracts and repair works were ultra vires the State Legislature b a declaration that the assessment made by the State Sales Tax Authorities on the appellants works companytracts which had resulted in payment of Rs.
