The judgment of the Court was delivered by

DR. B. P. SARAF, J. - The question that arises for determination in this writ petition is whether "pea-gravels" supplied by the petitioner falls within the category of goods described as "metals, stone chips, any other products or sub-products arising out of bricks or stones" specified in item 29 of the Schedule of taxable goods attached to the Tripura Sales Tax Act, 1976.

2. The petitioner, a Government contractor, is a dealer registered under the Tripura Sales Tax Act, 1976, hereinafter referred to as "the Act". During the relevant period the petitioner supplied pea-gravels to the Executive Engineer, Public Health Engineering Division No. (III), Udaipur, South Tripura, in pursuance of a work order issued by him. The petitioner submitted his returns of turnover under the Act for the relevant periods to the Superintendent of Taxes, Agartala, showing tax due as "nil" on the ground that pea-gravels supplied by him did not fall in any of the taxable items described in the Schedule of taxable goods attached to the Act. The Superintendent of Taxes, however, did not accept the contention of the petitioner and held that pea-gravels was "