VERMA CONSTRUCTION COMPANY Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THESE two appeals are directed against the judgment dated April 22, 1992 passed by the learned single Judge, by which the learned single Judge dismissed the two writ petitions filed by the petitioner-appellant and held that the petitioner is a "dealer" as defined in section 2 (f) of the Rajasthan Sales Tax Act, 1954 and the transaction in question is a "contract for sale" which attracts the tax under the Act. As both these appeals arise out of the same judgment and raise the same controversy, they are, therefore, being disposed of by this common judgment.

(2.) THE brief facts of the case are that the appellant-assessee is a registered partnership-firm carrying on the business of bricks-kiln contracts. During the assessment years 1983-84, 1984-85, 1985-86 and 1986-87, the appellant entered into four contracts with Indira Gandhi Nahar Project of the Government of Rajasthan for the supply of the kiln-burn tiles of the size 30 cm x 15cm x 5cm and bricks of the size 232 cm x 11 cm x 5 cm at the site at the rates mentioned and on the terms and conditions set up in the contracts. THE appellant, on February 25, 1988 received a notice under section 12 of the Rajasthan Sales Tax Act (for short, "the Act") from the Assistant Commercial Taxes Officer, Hanumangarh for the assessment years 1983-84 and 1984-85. THE petitioner-appellant challenged these notices issued by the Assistant Commercial Taxes Officer, Hanumangarh, by way of filing S. B. Civil Writ Petition No. 605 of 1988 (Verma Construction Company v. State of Rajasthan ). THE petitioner-appellant, also, received a notice under section 12 of the Act on September 18, 1989 with respect to the assessment years 1985-86 and 1986-87 and challenging these notices he filed S. B. Civil Writ Petition No. 3943 of 1989 (Verma Construction Company v. State of Rajasthan ).

(3.) THE short question that arises for determination in these appeals is : whether the contract for the supply of bricks and tiles by the appellant to the Indira Gandhi Canal Project is a "contract for works and labour" or it is a "contract for sale" ?