Judgment

SHAH, J. : Messrs. Burmah Construction Company- a firm carrying on business as building and works contractors executed sevral contracts in the state of Orissa for construction of buildings, roads, bridges etc. Messrs.Burmah Construction Company, who are hereinafter referred to as the appellants, were registered as dealer in Orissa under the Orissa Sales Tax Act, 1947 from the quarters ending June 30, 1949. The sales Tax Officers treating the transfer of the materials used in the construction of the buildings, roads and bridges, as sale of goods, assessed the appellants to tax under the Orissa sales Tax Act. The tax so assessed under the diverse orders of assessment was paid from time to time. For the quarters ending June 30, 1949 to March 31, 1954 the appellant paid Rs. 1,17,869-8-0 as tax and Rs. 2,917-11-0 as penalty. The following table sets out the tax and penalty Paid to the sales Tax Authorities for the twenty. quarters :

Srl. No. Circle Name Registration No. Tax paid Penalty paid Total Amount paid.

Rs. A. P. Rs. A. P. Rs. A. P.

1. PU II 1755 35336 7 0 350 0 0 35686 7 0

2. BA 1596 53990 6 6 310 0 0 54300 5 6

3. BA 1596A 2719 3 0 ... 2719 3 0

4. MB 806 3376 6 0 1352 4 0