STATE OF ORISSA Vs. SIDHARTHA ENGINEERING PVT

JUDGEMENT

(1.) THIS Sales Tax Revision arises out of a reference made by the Orissa Sales Tax Tribunal under Section 24(1) of the O.S.T. Act, 1947 referring to the following questions for the opinion of this Hon'ble Court:

(2.) WHETHER on the facts and in the circumstances of the case, the Respondent in executing the works contract with NTPC is engaged in the distribution of electricity ?

(3.) WHETHER in the facts and in the circumstances of the case, a series of sale can be postulated to apply the provisions of Section 8 of the CST Act even if the tax is paid while purchasing the goods?