Reimbursement of sales tax levied on taxable turnover of works contracts was allowable to contractor company

State of Orissa Vs B. Engineers & Builders Ltd. (Supreme Court) Conclusion: The claim of the contractor company for reimbursement of the amount of sales tax levied on the taxable turnover of the works contracts executed by it, i.e., with reference to the expression ‘completed item of work’ in the said Clause 45.2 and with reference to the stipulations contained in Clauses 13.3 of ITB and 45.1 of GCC, were wholly untenable and appellant and its contracting offices were under obligation to honour the claim so made by the contractor company. Held: Assessee was a company of enginee...