Judgment

SABYASACHI MUKHARJI, J.:- These appeals are by special leave from a decision of the Division Bench of the Gauhati High Court in respect of assessment made under the Assam Sales Tax Act, 1947 (hereinafter referred to as the Act). The appellant was carrying on supply business of various items of ration to the Central Reserve Police Units within the State of Assam for a number of years. In response to a tender notice issued by the Superintendent of Police, Jorhat, the appellant had submitted a tender to supply various items of ration in army scale including Meat on hoof. Meat on hoof is described in the tender notice as follows :

"5(d) Contractor shall be bound to supply different varieties of Meat on hoof as per following ratio of the monthly requirement :

Khasi - 50%

He Goat - 30%

Sheep (Ram) - 20%

The Khasi and Ram to be supplied for the purpose of meat must not be over 5 years or below two years of age and He goat must not be over one year or below six months of age."

2. The tender notice also indicated that all contracts would be on schedule rates per 100 K. G. net. The tender of the appellant was accepted and an agreement was made on 1st April, 1965 between the appellant a