Judgment

GOSWAMI, J. :- This is an appeal by special leave against the judgment of the Gujarat High Court dated 8th/9th December, 1970.

2. The respondent (hereinafter to be described as the assesses) entered into a contract with the Public Works Department of the Government of Gujarat on September 6, 1965 for manufacture and supply of kiln-burnt bricks to the said Department for the construction of the Capital Project, Gandhinagar. Large quantities of bricks were manufactured and supplied under the contract and the applicant received payment for the same in accordance with the agreed rates. The assesses made an application under Section 52 of the Bombay Sales Tax Act, 1959, on November 19, 1967, to the Deputy Commissioner of Sales Tax, to determine the question whether the said supplies of bricks by the assesses to the Public Works Department were sales or works contract. The Deputy Commissioner held the supplies of bricks by the assesses as sale. The assesses then appealed to the Tribunal against that order. The Tribunal following the ratio of the decision of this Court in Chandra Bhan Gosain v. State of Orissa, ((1963) 14 STC 766) came to the conclusion that the supplies of bricks