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TMI Blog1973 (5) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) Whether the tax demanded does not amount to double taxation hit by section 8 of the Orissa Sales Tax Act?" 2.. As directed the Tribunal forwarded a statement of facts dated 8th February, 1971. When the case came up for hearing before us on 14th August, 1972, the statement of facts was found to' be inadequate and appeared to be too bald and cryptic. Accordingly, we called for a supplementary statement which has in the meantime been received. In fact, as indicated by us in our order dated 14th August, 1972, the Tribunal has now returned a consolidated statement of facts. 3.. The assessee is a registered dealer under the Act. In the course of business it undertakes printing of materials on orders from customers. Sometimes customers fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer proceeded to determine the taxable turnover thereafter. During the year, the dealer had purchased paper worth Rs. 36,016.08 free of tax on the strength of its registration certificate by furnishing the requisite declaration that the paper purchased was meant to be resold within Orissa. The assessing officer found that out of this purchase of paper, the assessee had sold paper to the tune of Rs. 34,061.12 to the customers. He obviously was of the view that there was indeed no sale of paper as such. The assessee after procuring orders for printing had utilised paper to the tune of Rs. 34,061.12 in executing the orders for printing. After deducting 10 per cent estimated profit, he came to hold that for violation of the proviso to sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in one bill and that does not make any difference. In other words, the papers were first sold to the customers and thereafter whatever was ordered by the customers was printed on that paper. The learned State Representative relied on the case of Sardar Printing Works v. Commissioner of Sales Tax[1958] 9 S.T.C. 75., and contended that the orders placed by the customers for supply of such job-works are contracts for sale of goods and not contracts for work and labour. That is exactly a case that fits into facts in this case. There, his Lordship held that: 'Stationery sold by a printer to the customers are goods within the meaning of the Madhya Bharat Sales Tax Act of 1950 and when a printer brings into existence printed stationery to the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are regularly made at the time of placing of orders in this register. If the entries are properly made in this register at the time when orders are placed, it becomes difficult to accept the contention of the department that a mere paper transaction is made to avoid payment of sales tax by showing a makebelief sale of paper. The fact that at the time when delivery of the printed material is made separate bills are prepared would lose importance in view of the entry in this register at the time when orders are secured. We are not in a position to hold that this register is not properly maintained. On the other hand, the statement of facts would show that there is regular entry in this register. 8.. The proviso to section 5(2)(A)(a)(ii) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng counsel wanted to rely upon a statement furnished by the assessee during assessment proceeding of the turnover. There has been no reference to this document either in the appellate order of the Tribunal or in the statement of facts sent to this court. The document has not been put to the assessee. We agree, it is a document which came from the assessee on the record. But, if it was to be utilised against the assessee in all fairness the assessee's attention should have been brought to the document particularly because the assessee was contending to the contrary. From that document also we are not in a position to draw anything positive against the assessee. The assessee has contended that it has sold paper qua paper and there has been no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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