1974 (6) TMI 57

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....plications for writs of certiorari directed against the rejection of applications for refund of sales tax passed by the Sales Tax Officer and upheld in revision by the Commissioner of Sales Tax. For the construction of the Hydro Electric Project at Machkund in the district of Koraput within the State of Orissa, a joint venture between the State of Madras and the State of Orissa was undertaken. Wit....

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....d that sales tax was not leviable in respect of the contract work entered into by the contractor with the Madras Government and answered the reference made by the then Board of Revenue accordingly. The contractor, petitioner No. 2, claims that refund was asked for by making an application in form No. 12 on 22nd June, 1959. Subsequently on 3rd December, 1959, the Superintending Engineer, petitioner....

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....igibility of sales tax on the transactions, on 29th September, 1958, this court came to hold: "Mr. G. K. Misra, on behalf of the sales tax department, fairly concedes that in view of the recent decision of the Supreme Court reported in State of Madras v. Gannon Dunkerley & Co. (Madras) Ltd.[1958] 9 S.T.C. 353 (S.C.)., sales tax is not leviable in respect of the contract entered into by the peti....

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....he court and the signature of the Registrar, and the Tribunal shall dispose of the case accordingly." Even before the amendment the scheme in section 24 was similar. The advisory opinion given by this court does not dispose of the appeal finally. Under section 24(5) of the Act, a final order has to be passed by the Tribunal. The contention of Mr. Ramdas that after the decision of this court in ....