1955 (11) TMI 28

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....ks Department and have been assessed to sales tax by the Sales Tax Officer, Puri, under the Orissa Sales Tax Act. Their case is that they undertook to do earth work for closing of "Kalia Ghai" in Prachi left embankment. The final bill submitted by them shows that the work consisted, partly of earth work and partly of supply of rubbles and Sal Ballas. Obviously the supply of rubbles and Sal Ballas ....

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....alued at Rs. 35-8-0. This would show that the price of earth was not taken into the calculation and all that was paid was for the labour of removing earth from one place to another. It is also likely that in the case of the closing of a breach in an embank- ment, earth belonging to Government is usually used. There is no reason to think, in the absence of further materials, that in this parti- cul....