Deputy Chief Engineerconstruction,East Coast Railway,Rayagada vs. State Of Orissa
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Cause title — parties, addresses and appearances
ORDER 03.04.2023 Order No.
This matter is taken up through hybrid mode.
The challenge the present revision petition is to an order dated 29th November, 2014 passed by the Orissa Sales Tax Tribunal, Cuttack (‘Tribunal’) dismissing the Petitioner’s S.A.No.2190 of 2004-05 for the year 2001-02. 3. The background facts are that the Deputy Chief Engineer(Construction), East Coast Railway purchased construction materials and supplied it to different contractors for execution of works from time to time. The STO, keeping in view Section 2 (c) of the OST Act, held the Petitioner to be dealer and relying on the decision in N.M. Goel & Co. Vrs. Sales Tax Officer, 72 STC 368(SC) =AIR 1989 SC 285 held that materials supplied by the Assessee on cost recovery basis to be sale of goods. He deducted the value thereof from the bills holding it to be sale. This order of the STO was concurred with by the ACST and thereafter by the Tribunal.
In view of the settled position in law no fault can be found with the conclusion reached by the STO, the ACST and the Tribunal.
No substantial question of law arises from the impugned order of the STO, ACST and the Tribunal.
The revision petition is accordingly dismissed.
Laxmikant
(DR. B.R. SARANGI)
JUDGE
(M.S. RAMAN)
JUDGE
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.