Exe.Engr,B.D.a v. State
Case brief
What is this about?
The High Court of Orissa dismissed the revision petition. The Court held that supplying goods to a contractor on a cost recovery basis amounts to a sale, relying on a Supreme Court precedent.
What did the court decide?
The revision petition was dismissed.
What the court decided
IN THE HIGH COURT OF ORISSA AT CUTTACK
STREV No.92 of 2009
Executive Engineer, Bhubaneswar …. Petitioner Development Authority
Mr. Jagabandhu Sahoo, Senior Advocate
-versus-
State of Orissa represented by the Commissioner of Sales Tax, Orissa, Cuttack
…. Opposite Party
Mr. S.S. Padhy, A.S.C.
CORAM: THE CHIEF JUSTICE
JUSTICE R.K. PATTANAIK
ORDER
27.06.2022
Issues for consideration
1 issue framed by the court
Whether the supply of goods to a contractor on a cost recovery basis for work execution amounts to a transfer of property in goods and therefore constitutes a sale.
Parties & counsel
- petitioner
Executive Engineer, Bhubaneswar
- petitioner
Development Authority
- respondent
State of Orissa
Coram
Case details
As recorded by the court registry
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