STATE OF ORISSA Vs. SIDHARTHA ENGINEERING

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 Honble Court: 1. Whether in the facts and in the circumstances of the case, the Sales Tax Tribunal is justified to hold that the Respondent is engaged in the distribution of electricity so as to be entitled to purchase goods at concessional rate of tax on the strength of 'C forms ?

(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 Sec.8 of the CST Act even if the tax is paid while purchasing the goods ?