DIPAK KUMAR SEN, J. - This reference arises out of levy of sales tax on Cementation Patel (Durgapur), Burdwan, in the accounting periods being the four quarters ending respectively on 31st March, 1958, 31st March, 1960.

Cementation Patel (Durgapur), the applicant, carrying on business as a contractor was at the material time registered as a dealer under the Bengal Finance (Sales Tax) Act, 1941. It was contended by the applicant in the various assessments to sales tax before different Commercial Tax Officers, inter alia, that it was not exigible to sales tax because its transactions consisted only of transfer of materials to its member-contractors and its own sub-contractors in connection with one particular work, namely, the construction of a steel plant at Durgapur. It was contended that such transactions were not sales and, in any event, the same had not been entered into in the course of any transaction of sale. The Commercial Tax Officers noted that payments received by the applicant in the said work during the relevant, period had been excluded in computing its turnover. But they held that none the less the transactions between the applicant and its member-contractors