LARSEN AND TOUBRO LIMITED Vs. STATE OF ORISSA

JUDGEMENT

(1.) BOTH these writ petitions were heard together as common questions of fact and law are involved.

(2.) THE petitioner is a company incorporated under the provisions of the Companies Act, 1956 and is engaged in the business of constructing/ executing road works throughout India and also in various other countries of the world. The petitioner is a registered dealer under the Orissa Sales Tax Act, 1947 as a 'works contractor' under the Sales Tax Officer, Bhadrak Circle, Bhadrak. The petitioner secured the contracts for road construction in the State of Orissa, which were awarded by the National Highway Authority of India, Ministry of Surface Transport, New Delhi, for a price of Rs. 310.94 crores and Rs. 257.93 crores (inclusive of all rates and taxes). These two contracts are the subject -matter of W.P. (C) No. 94 of 2007 and W.P. (C) No. 2774 of 2007.

(3.) THE further case of the petitioner is that in response to notices dated March 3, 2006 and April 29, 2006, purported to have been issued under Section 12(4) of the OST Act, it furnished books of account, contract copy, transaction documents/bills/vouchers, various statement of turnovers, details of registered sub -contractors and details of tax deducted at source with the appropriate authority.