1998 (3) TMI 646

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..... ee for processing work undertaken on behalf of the customer could not be taxed. The assessee is engaged in the business of printing magazines. The printing work is done on paper supplied by the customer. In order to carry out this printing work the assessee has purchased film, chemicals and zinc plates from outside the State. The Commercial Tax Officer was of the view that the ink was transferred .....

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..... ken care of by a subsequent amendment to the Constitution as well as the definition of works contract under section 2(t) and explanation under section 2(c) in regard to the definition of sale in the Andhra Pradesh General Sales Tax Act, 1957. It is only after that amendment in 1995, perhaps, the Revenue could argue that subsequent to the amendment, consumables used in works contracts are deeme .....

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