TMI Blog1970 (3) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... at 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 24(1) of the Orissa Sales Tax Act, but the same was rejected. The dealer approached this court praying t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 repair work by using those chips. Doubtless, in such a case the supply by 'X' would constitute a sale. The confus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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