JUDGMENT The Judgment of the Court was delivered by M. A. ANSARI, J. - The decision, on the questions raised in the petition, would be unnecessary; because the view, that works contracts can be included in the definition of sale for purposes of sales tax, has been finally held as incorrect by the Supreme Court in The State of Madras v. Gannon Dunkerley & Co. (Madras) Ltd. ([1958] 9 S.T.C. 353; A.I.R. 1958 S.C. 560). Therefore the decision of the Tribunal is correct that the taxing authorities cannot levy any tax in exercise of the authority to charge such agreements as sales. The petition questions the jurisdiction of a statutory tribunal to hold ultra vires parts of the statute, under which it has been set up; but any decision on the two questions framed for the purpose would not result in the petition being allowed, and they can be decided in an appropriate case. The assessee before us being under no liability because of the aforesaid pronouncement by the Supreme Court, the revision petition is dismissed, but without costs. Petition dismissed.