HARDEO SINGH Vs. STATE OF BIHAR

JUDGEMENT

(1.) AS all the writ applications have been preferred by common petitioner and common question of law is involved, they were heard together and are disposed of by this common judgment.

(2.) THE petitioner, a registered partnership firm, obtained one work order for construction of Ajoy Barrage from the then State of Bihar in pursuance of tender notice No. 1189 dated September 14, 1988 and executed an agreement with the State of Bihar No. 1-LCV/89-90. The petitioner completed the job and handed over the barrage to the State Government.

(3.) COUNSEL for the State submitted that the State Government has levied sales tax on the price of goods and materials used in works contract, there being a deemed sale of such goods and materials, which the petitioner purchased from the Government department.