Exe.Engr,B.D.A v. State

IN THE HIGH COURT OF ORISSA AT CUTTACK

STREV No.92 of 2009 Executive Engineer, Bhubaneswar Development Authority ....

Petitioner Mr. Jagabandhu Sahoo, Senior Advocate -versusState 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 Order No.

06.

1. The short question that arises for consideration is whether the supply by the Petitioner of goods to the contractor on cost recovery basis for execution of the work of construction amounts to transfer of property in the goods and therefore will amount to sale?

2. It has been held by the Supreme Court in Hindustan Steel Limited v. State of Orissa [1970] 25 STC 211 that supply of goods on cost recovery basis would tantamount the sale.

3. In that view of the matter, no substantial question of law arises. The revision petition is dismissed.

(Dr. S. Muralidhar) Chief Justice (R.K. Pattanaik) Judge S.K. Guin