9911796707
TMI Blog1972 (5) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... rala General Sales Tax Act, 1963, on a total turnover of Rs. 45,303.34 which represented the petitioner's gross receipts on account of cost of paper supplied for executing the orders for printing and also the printing charges. The petitioner claimed exemption in respect of a sum of Rs. 8,501.91, which he received on account of printing judgments of courts. That claim was disallowed. He has now fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1967. The result is that all the goods mentioned in that item would thereafter be taxable at all points of sale. The petitioner in the instant case has been assessed on that basis. Hence the above decision cannot help him. Therefore the question whether the petitioner is liable to be assessed in respect of the amounts received by him on account of printing has to be considered in the light of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In my view, the above explanation does not apply to the case, as what is supplied ultimately by the printer to the customer are not goods belonging to him. The printing of judgments is a conspicuous illustration. When a court places an order with a printer to print its Judgments on paper supplied by the printer, the printer does not sell the printed judgments to the court. He has no property in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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