COMMISSIONER SALES TAX Vs. ADARASH NIRMAN SANSTHAN

JUDGEMENT

(1.) This is a revision by the Commissioner of Sales Tax and pertains to the assessment year 1973-74.

(2.) The assessee had taken a contract to make supply of bricks and brick tiles to Sharda Sahayak Project. Under the contract the assessee was required to supply bricks of the size 25 cm X 12 cm x 7 cm and brick tiles of the size 29 cm X 14 cm X 8.5 cm.

(3.) The Tribunal found that the process of preparing bricks is the same for preparing brick tiles. It further found that the process of manufacture of bricks and brick tiles is the same and that the Tribunal said that it was not in dispute that in commercial circle such brick tiles are neither sold nor used as tiles. Having recorded these findings the Tribunal held that the assessee was liable to pay tax on the turnover of brick tiles treating them as bricks and not as tiles of all kinds as held by the learned Assistant Commissioner (Judicial).