R L ROY Vs. STATE OF TRIPURA

JUDGEMENT

(1.) By this common judgment, Civil Rule Nos. 49 of 1991, 50 of 1991 and 51 of 1991 are proposed to be disposed of.

(2.) The common question involved in these writ petitions is whether levy of sales tax on the value of the bricks manufactured and utilized in execution of works contract would be permissible for the assessment years prior to the amendment of the Tripura Sales tax Act, 1976 in the year 1984.

(3.) The petitioner firm executed a number of consolidated contract works for improvement of roads by utilizing bricks manufactured by it. There was no agreement to supply materials necessary for the improvement of roads independent of the contract works. Although not liable to pay sales tax under the provisions of the Act, the petitioner firm by mistake in some cases deposited taxes on the turn over involved in the consolidated contract works. But the assessing authority by the impugned assessment orders dated 26.3.1984 and 24.4.1987 on mis-interpretation of law enhanced the turnover and raised demand accordingly. Being aggrieved thereby, the petitioner firm approached the Assistant Commissioner of Taxes, Tripura as well as the Tripura Sales Tax Tribunal. Both the authorities confirmed the assessment made by the Superintendent of Taxes, Governement of Tripura, Agartala. Hence, these writ petitions.