Orissa Court January 1961 Judgments

Britania Buildings and Iron Co. Ltd. Vs. State of Orissa

Court: Orissa

Reported in: AIR1962Ori117

G.C. Das, J.1. The initial question that arises in this case is whether the suit-contracts are binding on the State Government to a limited extent; and whether in pursuance of the said contracts the plaintiff-company is entitled to recover the sale-tax paid by them from the State Government.2. By two contract's being contract Nos. 2 and 5 of 1959-60 (sic 1949-50 ) both dated April 20, 1949 (Exts. 1 and 1/a) entered into between the plaintiff-Company and the State of Orissa, the plaintiff company agreed to carry out diverse construction works at the capital town of Bhubaneswar and to supply all necessary materials therefor to the defendant at the rates agreed to between them. According to the plaintiff Company under the aforesaid contracts, the State of Orissa agreed to reimburse the sales-tax payable by them in respect of the said building and construction works. By another contract being contract No. 22 of 1949-50 entered into between the same parties, the plaintiff-company was exempt...