TMI Blog1974 (6) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. With the formation of the State of Andhra Pradesh, the said State replaced the State of Madras in the joint ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 No. 1, made similar applications for refund under section 14-A of the Act. Those applications were rejec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 petitioners with the Madras Government in connection with Machkund Hydro Electricity Dam Scheme. Hence, questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the reference application a final order within the ambit of section 24(5) of the Act has not been passed is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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