NATIONAL ALUMINIUM COMPANY LTD Vs. STATE OF ORISSA

JUDGEMENT

(1.) DURING pendency of petitioner's application for reference in terms of section 24 (1) of the Orissa Sales Tax Act, 1947 (in short, "the Act"), it has been required to pay balance of tax on the basis of decision of the Sales Tax Tribunal, Orissa (in short "the Tribune") in second appeals relating to assessment years 1986-87 and 1987-88.

(2.) PETITIONER 's stand is that the primal dispute relates to taxability of supply of articles to the contractors on cost recovery basis, when tax has already been paid at the time of their acquisition. It is further stated that out of a total demand of Rs. 13,95,502, the petitioner has already paid Rs. 8,10,000, leaving a balance of Rs. 5,85,502. Learned Standing Counsel for the Revenue with reference to various decisions of the apex Court holding that supply of materials to the contractors constituted sale submitted that Tribunal has rightly has upheld the levy of tax. He further submitted that the statuary mandate of section 24 (7) of the Act prohibits grant of stay.

(3.) THE writ application is accordingly disposed of. Petitioner disposed of accordingly.