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TMI Blog1979 (1) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... blishers. They were assessed both under the Central Sales Tax Act and the Tamil Nadu General Sales Tax Act, under the former for the year 1971-72 and, under the latter for the year 1974-75. The transactions related to printing of question papers for certain universities and educational institutions and, while supplying them, they used packing materials, so that the packed up package may maintain s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s finding of the Tribunal the present tax revision cases have been filed. The main question raised by the learned Additional Government Pleader, in the light of the admitted fact that there was no express contract for the supply of packing materials, is that, as the question papers could not be despatched without being packed, the cost of such packing materials should be deemed to form part of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact that the packing materials are a must in so far as the supply of question papers is concerned, since a printer should maintain secrecy, we are unable to agree that the cost of such materials should be deemed to be the price of the materials sold by the printer in the course of his dealings. No doubt, the question papers, which are printed by the respondent, haloed by a hedge of secrecy wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sale of the packing materials, any supply of packing materials has to be treated as incidental to the packing work involved and, such being the general observation of the Supreme Court in that case, it would be safe to adopt the said opinion expressed by the Supreme Court in a case where such packing work is inevitable having regard to the secrecy which the printer has to maintain while despa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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