https://www.taxtmi.com/caselaws?id=149988 The 90-day period for the Tribunal to draw up and refer a statement of case under the Orissa Sales Tax Act operates as a directory requirement intended to secure prompt disposal, rather than a jurisdictional condition. A reference is therefore not invalid merely because the Tribunal acts after that period, particularly where the applicant cannot control the delay. A composite P.W.D. F-2 road-construction contract does not create a taxable sale of materials merely because materials are used in performance. Without a distinct agreement to sell movable goods, materials passing as part of the completed immovable work cannot be separated into an independent taxable sale. en-us Wed, 01 Apr 1970 00:00:00 +0530 Tue, 07 May 2013 15:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149988 The 90-day period for the Tribunal to draw up and refer a statement of case under the Orissa Sales Tax Act operates as a directory requirement intended to secure prompt disposal, rather than a jurisdictional condition. A reference is therefore not invalid merely because the Tribunal acts after that period, particularly where the applicant cannot control the delay. A composite P.W.D. F-2 road-construction contract does not create a taxable sale of materials merely because materials are used in performance. Without a distinct agreement to sell movable goods, materials passing as part of the completed immovable work cannot be separated into an independent taxable sale. Case-Laws VAT and Sales Tax Wed, 01 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149988