GANNON DUNKERLEY AND CO MADRAS PRIVATE Vs. SALES TAX OFFICER MATTANCHERI

JUDGEMENT

(1.) The petitioner (Cannon Dunkerley & Co. (Madras) (Private) Ltd., was assessed to sales tax by the Sales Tax Officer, Second Circle, Mattancherry, on a total turnover of Rs. 2,23,197 in respect of the period 1-4-1955 to 31-3-1956. A portion of the said turnover, viz., Rs. 1,96,486 relates to "works contracts" and it is the liability to assessment of that portion of the turnover that is challenged before us.

(2.) Ext. A, the order of assessment dated 31-10-1956, shows that the sum of Rs. 1,96,486 was arrived at as follows:

(3.) Section 2 (1) of the Travahcore-Cochin General Sales Tax Act, 1125 defines the expression "works contract" as follows: '"works contract" means any agreement for carrying out for cash or for deferred payment or other valuable consideration the construction fitting out, improvement or repair of any building, road, bridge, or other immovable property or the fitting out, improvement or repair of any movable property". That the contracts concerned do come within the ambit of the definition is not disputed by the petitioner.