1990 (11) TMI 402 - HC - VAT and Sales Tax

Summary

The High Court of Madras allowed the tax case, stating that sales of printed materials like cinema tickets and wall posters cannot be taxed as works contract. The purchase of wax and cotton waste for cleaning printing machinery also cannot be taxed under section 7-A of the Act. The Tribunal's decision to include the cleaning materials in the taxable turnover was overturned. No costs were awarded. (Case Citation: 1990 (11) TMI 402 - MADRAS HIGH COURT)