TMI Blog1970 (3) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... y from Cuttack to Kujang. The petitioner's case is that the agreement under which he worked was of a composite character for the construction of road. There was no separate agreement for sale of materials and accordingly he is not liable to pay sales tax on the construction work. The Sales Tax Officer assessed the petitioner in respect of the movable goods supplied in connection with the construct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to be used. They are not liable to be charged with sales tax merely because in the tender they were indicated separately. Items (5) and (6) of the tender would show that the articles to be supplied were to be used in the construction of the road. For illustration, items (5) and (6) may be referred: "(5) Conveying from stacks and laying solling stones, packing the voids with small stones, hand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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