STEELSWORTH PVT LIMITED Vs. COMMISSIONER OF TAXES ASSAM GAUHATI

JUDGEMENT

(1.) THE following question of law had been referred to the High Court under section 32 (4) of the Assam Sales Tax Act, 1947 (hereinafter referred to as the Act), by the Assam Board of Revenue (hereinafter referred to as the Board) :

(2.) SALES Tax Reference No. 1 of 1973 deals with the period ending 31st March, 1964, and Sales Tax Reference No. 2 of 1973 deals with the period ending 30th September, 1963. The facts of the case may be briefly stated as follows :

(3.) THE contention of the assessee before the Board was that the assessee was not a manufacturing concern, but a contractor pure and simple who received orders from customers and supplied things according to their specifications. The assessee in their factory at Tezpur did not manufacture standard goods for general sale in the market. The assessee submitted that the goods purchased tax-free had been utilised by it in the execution of contract works and, therefore, it was wrong on the part of the Assistant Commissioner of Taxes to include the value of the goods purchased tax-free in the net turnovers of the assessee for the two periods.