INDO IMPEX LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) This petition under Article 226 of the Constitution is directed against the order dated 25th February, 1961, passed by respondent No. 2 (Assistant Commissioner), which is at annexure H, directing a fresh assessment and the fresh order of assessment made by respondent No. 1 (Commercial Tax Officer) on 27th October, 1964 (annexure I to the petition), in pursuance of the aforesaid direction.

(2.) Though the petition has become somewhat clumsy after amendment, the substance of the petitioner's case is that the agreement at annexure A by which the petitioner-company contracted with the Calcutta Corporation to instal certain electric lamp posts, constituted an indivisible works contract and did not include any separate contract to supply materials so as to be assessable to sales tax On the value of the materials so supplied. The facts of the case are as follows :

(3.) In pursuance of an invitation for tender from the Calcutta Corporation for the installation of electric lamps on its streets, the petitioner submitted its tender and entered into the agreement at annexure A and executed that contract. For the assessment year 1957-58, the petitioner submitted its return at annexure B to the petition under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as "the Act") and, in pursuance of the notice issued by respondent No. 1, produced before him its books of account as well as the bills submitted by it to the Corporation (a Copy of which is at annexure BB).