1990 (11) TMI 351

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..... sales tax or not. The petitioner's case is that on orders of customers the assessee prepares bill books, cheque books, letter pads, etc., such a supply by the assessee of the printed material amounts to sale although the printed material can be made use of by the customers who place orders and not by others. The assessee's case is that it purchases sales tax paid paper and thereafter sells paper .....

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..... as well, in respect of which separate voucher is issued for sale of paper and the material is printed on that very paper in respect of which a separate voucher is issued. The printed material is thus prepared on the orders of the customers by way of works contract and supply of such printed material so far as the assessee is concerned, cannot be considered to be a sale. I need not examine the que .....

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..... out the facts clearly which fully find support from the statement of the manager extracted by the Tribunal in its order. Thus in the present case the supply of printed material by the assessee does not amount to sale. The Tribunal was, therefore, right and justified in coming to the conclusion that the printed material does not attract levy of sales tax. In the result this revision petition has .....

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