Dr. B. P. Saraf, J-

The main question that falls for determination in these writ petitions is whether the contract between the petitioner and the Public Works Department were pure works contracts or composite contracts consisting of two contracts, one for sale of bricks and the other for work and labour.

The facts and questions of law involved in these writ petitions being identical, they were taken up together for hearing and are being disposed of by this common judgment.

The petitioner is a manufacturer of bricks. During the period 1st July 1976 to 3Ist March 1980 the petitioner entered into some contracts with the Public Works Department, Government of Tripura, hereinafter 'PWD', for execution of certain items of work in connection with construction or improvement of roads. The item of works comprised of, inter alia, collection and stacking of over burnt bricks and jhama aggregate. The rate payable, in case of bricks was per thousand number of bricks. In case of jhama, it was per cubic meter. The petitioner submitted its returns of turnover showing the supply of bricks made to PWD in pursuance to the said contracts as 'sales' and paid the tax due thereon under the Tripura Sales Tax

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