JUDGMENT

MISRA, C.J. - The Sales Tax Tribunal has referred the following two questions under section 24(1) of the Orissa Sales Tax Act :

"(1) Whether on the facts and in the circumstances of the case, the Tribunal is right in its view that the contracts in question are divisible contracts attracting liability to tax under the Orissa Sales Tax Act, having regard to the terms, conditions and specifications of the contracts in their entirety.

(2) Whether on the facts and in the circumstances of the case, the property in the goods supplied in the execution of the contracts in question passed by accession to immovable property and not by sale as movable goods."

2. The facts on the basis of which this reference has been made have been put by the Tribunal in its appellate order thus :

"The appellant, Auddy & Co., is a Calcutta firm of contractors specialised in sanitary fittings. The Hindustan Steel Ltd. engaged this Calcutta firm for providing sanitary installation, internal drainage and internal water-supply in a number of its buildings. For the execution of this sort of work the appellant-firm purchased some materials from the Hindustan Steel Ltd. and the sale prices of those materials