BIRENDRA NATH GUHA Vs. COMMISSIONER OF TAXES

JUDGEMENT

(1.) THIS is a reference under section 32, sub-section (3), of the Assam Sales Tax Act, 1947 (Assam Act XVII of 1947) by the Member, Sales Tax Board, Assam, Shillong, by which the following questions of law have been referred to us for decision :-

(2.) THE Member, Sales Tax Board, Assam, who will hereinafter be called Member, submitted a statement of the case along with his opinion. In his opinion, the questions Nos. (1) and (2) should be answered in the affirmative and the question No. (3) in the negative.

(3.) THE agreement purports to be one for the supply of wooden sleepers as will be evidenced from the preamble to the agreement which is as follows :-