https://www.taxtmi.com/caselaws?id=151591 Under the Assam Sales Tax Act, 1947, taxing authorities and the State had no independent right to maintain a writ petition under Articles 226 and 227 against the Board of Revenue's order, because the statutory appellate and reference scheme vested those remedies in the dealer and made the departmental order binding on the department. The quarry arrangement for collection, breaking and supply of stones was treated as a works contract, not a sale, because the contractor had no freedom to appropriate or resell the stones as owner and the substance of the arrangement was execution of work for the Public Works Department. The transaction was therefore outside the charging provision and not liable to sales tax. en-us Fri, 17 Sep 1976 00:00:00 +0530 Fri, 07 Jun 2013 16:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151591 Under the Assam Sales Tax Act, 1947, taxing authorities and the State had no independent right to maintain a writ petition under Articles 226 and 227 against the Board of Revenue's order, because the statutory appellate and reference scheme vested those remedies in the dealer and made the departmental order binding on the department. The quarry arrangement for collection, breaking and supply of stones was treated as a works contract, not a sale, because the contractor had no freedom to appropriate or resell the stones as owner and the substance of the arrangement was execution of work for the Public Works Department. The transaction was therefore outside the charging provision and not liable to sales tax. Case-Laws VAT and Sales Tax Fri, 17 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151591