Supreme Court of India
State of Orissa v. M/s. B. Engineers & Builders Ltd. & Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the above, you are hereby instructed not to reimburse sales tax levied on cement, steel etc., misinterpreting clause 45.2 of the G .C.C. of N.C.B. agreement for World Bank assisted works and the works covered under other agreement containing similar clause.
Judgment, page 26
From the headnote
Orissa Sales Tax Act, 1947 – ss.2(g),(jj) & 5(2)(AA ) – Amendment in 1947 Act for levying sales tax on works contrac ts – Circular dated 04.11.1986 issued for reimbursement of sales tax paid by contractor in case of works contracts executed on or after 07.04.1984 on production of proof thereof – Works c ontracts executed by respondent no.1 – Sales tax levied for 1998-99 to 2000- 01 on the taxable turnover – Respondent claimed reimbursem ent – In the meantime, in view of another Circular, it was directe d that no reimbursement of sales tax be made under Clause 45.2 of Ge neral Conditions of
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