M. Y. EQBAL, J.

1. In this writ application the petitioners have prayed for issuance of appropriate writ declaring that the petitioners are not liable to pay sales tax for the works executed by them under contract dated October 14, 1993 and November 24, 1994 entered into by and between the petitioner No.1 and Damodar Valley Corporation, respondent No.4, for removing overburden, namely, earth/loose debris and stone at Bermo mines in the district of Bokaro with the help of heavy earth moving machinery. The stand taken by the petitioners is that the contract did not involve hiring of machineries or any sale within the meaning of section 2 (t) of the Bihar Finance Act, 1981 (hereinafter to be referred to as "the Act" for short ). A further prayer has been made for quashing the orders dated August 30, 1996 and September 2, 1996 whereby demand for payment of sales tax have been raised by the respondents, the sales tax authorities.

2. 2. Petitioner No.1, M/s. Rungta Projects Limited, is a company incorporated under Indian Companies Act and carries on business of removal of overburden from different mines situated in various parts of the country as a contractor and for the purpose