1990 (8) TMI 388

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.... the Tripura Sales Tax Act, 1976, hereinafter "the Act". The petitioner supplied bricks to the Public Works Department during the period April 1, 1981 to March 31, 1983 in pursuance of contract agreements entered into between them. Civil Rule No. 20 of 1985 relates to period ending March 31, 1982 and Civil Rule No. 21 of 1985 relates to period ending March 31, 1983. On consideration of the terms o....

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....y similar to those in Civil Rule Nos. 104 to 107 of 1983 (M/s. Pioneer Enterprise v. State of Tripura) which have already been heard. The decision in those cases will govern the present cases also. The decision* in the aforesaid cases has since been delivered. It has been held that supplies of bricks made in pursuance of the contracts in question amounted to sales exigible to sales tax under the A....