Dr. B.P. Saraf, J.-

The writ petitioner Sailesh Chandra Nandi, proprietor of a business run under the name and style of "Nandi & Nandi' at Agartala in West Tripura, has filed these two writ pet­itions challenging the orders of assessments passed by the Superin­tendents of Taxes, Agartala for the years ending 31.3.78 and 31.379. The grievance of the petitioner relates to levy of tax on the value of goods supplied in execution of a contract. The case of the pet­itioner is that the contract executed by the petitioner was an indi­visible works contract and not a contract of sale and, as such, no tax could be levied on the value of the materials used in execution of the said contract. This submission did not find favour of the Superintendent of Taxes who was of the opinion that the petitioner was liable to pay tax on the value of materials used in execution of the contract as the same were purchased by the petitioner at a concessional rate by issuing 'C' Form. The assessments were confirmed on appeal by the Assistant Commissioner of Taxes. The Assistant Commissioner also held that disposal of taxable materials brought by using 'C' forms have to be considered as sale and tax levied thereo

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