1970 (3) TMI 131

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....September, 1960, he executed certain contracts for repair of roads. In the agreement, there was a term that the contractor would supply black hard granite chips for repair of road. The assessing authorities right up to the Tribunal held that the contract was divisible and that the dealer was assessable to sales tax in respect of supply of hard granite chips. A reference was asked for under section....

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.... for sale of granite chips separately. Accordingly, there was no "sale" within the meaning of that expression in section 2(g) of the Orissa Sales Tax Act. The Tribunal fell into a confusion in holding that similar separate agreements could be executed with different parties. For instance contractor 'X' could be asked to supply granite chips and another contractor 'Y' could be asked to do the repai....