1977 (1) TMI 138

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-70 and 1970-71 should not be rectified. In the original assessments for the aforesaid two years the Sales Tax Officer had treated certain transactions of the petitioners as amounting to works contract and hence not assessable to sales tax. In the impugned notices the Sales Tax Officer has proposed to treat the aforesaid transactions as assessable to sales tax. In the assessment of the petitioners for the year 1965-66 certain transactions of the petitioners were claimed as amounting to works contract and hence not assessable to sales tax, but the Sales Tax Officer had rejected that claim and treated those transactions as amounting to sales and had levied sales tax. The decision of the Sales Tax Officer was affirmed by the appellate au....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he relevant contracts in that case and that the terms and conditions of the contracts relevant for the present petitions are entirely different. Sri Agarwal has taken us through the terms of the contracts as set out in the earlier decision of this court. From a perusal of the earlier decision of this court, it is not possible to state straightway that that decision has no application to the present cases. Whether the earlier decision governs the present cases or not, is a matter which requires examination by the Sales Tax Officer when the petitioners appear before the Sales Tax Officer and show cause against the proposed rectification proceedings. Hence we are unable to say that the impugned notices are ex facie bad. Elucidating his seco....