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TMI Blog1984 (9) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... r the requirement of customers on its own paper, purchased from within U.P., which was exempt for the purposes of sales tax. The assessee raised a consolidated bill for the price of paper and for printing charges. The question arose whether the parties entered into any agreement of sale and whether the amount received in the bill books by the assessee from the customers was liable to be included i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... included by the Sales Tax Officer in the turnover. To reinforce his argument, learned Standing Counsel relied on decisions of this Court in the cases of Kanpur Journals Limited v. Commissioner of Sales Tax, U.P. [1956] 7 STC 661 and Commissioner of Sales Tax v. Riazul Haq Shamsi 1984 UPTC 613. On the other hand, the assessee relied on a decision of the Honourable Supreme Court in the case of Assis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty in such articles or materials may pass to the other party. That would not necessarily convert the contract into one of sale of these materials. In every case, the Court would have to find out what was the primary object of the transaction and the intention of the parties while entering into it." So, the argument of the Revenue that because the assessee had used its own paper, therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bject is the transfer of property in, and the delivery of the possession of, a chattel as a chattel to the buyer. Where the principal object of work undertaken by the payee of the price is not the transfer of a chattel qua chattel, the contract is one of work and labour." When these principles laid down by the Supreme Court are applied to the facts of the instant case, it becomes clear that ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but it was a contract of work and labour. Relying on the principles evolved by the Honourable Supreme Court, I uphold the view taken by the Tribunal. The authorities relied on by the Revenue do not consider or distinguish the authority of the Supreme Court in the case of B.C. Kame [1977] 39 STC 237 (SC). In the result, the revision is dismissed and the parties will bear their own costs. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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