Yeah, Id say its a normal development thing too. DS will argue with just about everything I say to him. If I tell him the sky is blue he will tell me its not, its red. I often joke that I thought I was supposed to know everything until he was at least 4.
If its something silly like him contradicting a basic statement Ill correct him once or twice then either tell him Im not arguing about it or just say ok. If its important- like something he needs to do, Ill firmly tell him how it is and Im sorry but he doesnt get a choice in this one. I can hear what he wants but its not an option this time.
That said, weve been lucky to avoid more than two or three real tantrums in his life. Im sure its mostly luck, but I find that naming his feelings and telling him I have heard him, tends to diffuse most of his frustrations.