https://www.taxtmi.com/caselaws?id=127369 Contract work turnover was treated as exempt from sales tax under the saving proviso to Section 4(1) of the Orissa Sales Tax Act because the agreement was entered into, and work had already begun, before the notified commencement date. The proviso was applied to sales involved in executing contracts existing on or before that date, and the Department's reliance on the tender acceptance date was rejected on the evidence. The exemption was held not to depend on the contract being written, since the tax attached to the contractor's turnover and not to the form of the agreement. The penalty could not stand, and assessment consequences were set aside. en-us Wed, 06 Jul 1955 00:00:00 +0530 Fri, 08 Mar 2013 10:07:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127369 Contract work turnover was treated as exempt from sales tax under the saving proviso to Section 4(1) of the Orissa Sales Tax Act because the agreement was entered into, and work had already begun, before the notified commencement date. The proviso was applied to sales involved in executing contracts existing on or before that date, and the Department's reliance on the tender acceptance date was rejected on the evidence. The exemption was held not to depend on the contract being written, since the tax attached to the contractor's turnover and not to the form of the agreement. The penalty could not stand, and assessment consequences were set aside. Case-Laws VAT and Sales Tax Wed, 06 Jul 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127369