Treatment of supply of ballast and chips subject to 4% Sales tax in Odisha

Saraswati Stone Quarry Vs State of Orissa (Orissa High Court) Orissa High Court held that treatment of supply of ballast and chips and deduction of incidental charges from gross turnover is decided in favour of assessee in D.K. Construction case i.e. supply subject to 4% tax, accordingly, Assessing Authority directed to re-compute the tax liability based on observation in D.K. Construction case. Facts- The assessee owns a stone quarry and the petitioner effected sale of ballasts and chips. During the material period ballast was supplied to South Eastern Railway as per agreement. The order of s...