Case Law Details
Ballasts or boulders or chips being mineral as per Entry 117 of the taxable list are exigible to tax at the rate of 4% of taxable list. Moreover, the appeal has been purportedly filed before the Tribunal with proper perspective and there is no defect in raising any such plea before it. It has already been observed that rightly the Tribunal has excluded the loading charges from the computation of the sales tax in STREV No.101 of 2011. Thus, the findings of the Tribunal in all the second appeals are correct and legal and we confirm the said orders of the Tribunal.
Full Text of the High Court Judgment is as follows :-
Dr. D.P.Choudhury, J. Challenge has been made in all these revisions to the order of the Orissa Sales Tax Tribunal (hereinafter called “the Tribunal”) for reversing the concurrent order passed by the First Appellate Authority and the Assessing Officer under the provision of Section 12(4) of the Orissa Sales Tax Act, 1947 (hereinafter called “the Act”) read with Orissa Sales Tax Rules, 1947 (hereafter called “the Rules”). Since common question of law arose in all these revisions, they are being disposed of by this common judgment.
FACTS
2. The factual matrix leading to filing of STREV No.101 of 2011 is that the opposite party is the assessee and it has entered into an agreement with the South Eastern Railway for supply of machine crushed track ballast for laying the same on both the sides of railway track in different locations as per the tender call notice. The tender schedule specifies loading of ballast into any type of railway wagon/hopper with contractor’s own arrangements including all lead lift crossing of railway line as per the direction of the Engineer-in-charge of the work.
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