9911796707
TMI Blog1997 (8) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... ry point was considered by this Court in T.C. No. 1598 of 1981 decided on April 4, 1991* in which case the assessee herein was the petitioner. The court rejected the contentions put forth by the assessee after holding that it is not permissible to restrict the ambit and scope of the term accessory used in item 6 in the First Schedule to the Tamil Nadu General Sales Tax Act, only to parts which are of a permanent nature. 2.. The court held that the decision of the apex Court in Annapurna Carbon Industries Co. v. State of Andhra Pradesh [1976] 37 STC 378 rendered in the context of a similar entry in the corresponding Act in Andhra Pradesh squarely applied to the assessee s case as well. 3.. The next question raised by the assessee is re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale , within the meaning of section 2(h) of the Central Sales Tax Act, 1956 . In this case, the order placed by the assessee on Prasad Process (Private) Limited shows that the assessee had placed an order for supply of 8,00,000 Eveready dealer calendars-single sheeter-3 designs, the description of the work done is as under: To printing and supplying Eveready dealer calendar 1980-single sheeter3 designs. Copies of the above calendars main sheet printed in four colours, size in 14" x 19 " 4 sheet date pad printed in 2 colours, size in 14" x 5 ". 14" metal rimming on top with silk thread hanger. Rate for these supplies was Rs. 520 per 1,000. The printer has collected Tamil Nadu general sales tax at 4 per cent from the assessee as al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sequently, if at all. It is also possible that it is the dealers themselves who got the names printed after obtaining supplies from the assessee. 7.. These facts necessarily lead to the conclusion that the assessee had ordered a supply of calendars in bulk, paid for the same and as the owner of these goods had sold these goods to its dealers, to the extent indented for by the dealers, the consideration for that sale being the same amount as the cost per copy that the assessee had incurred in acquiring these calendars. The Tribunal in the circumstances rightly held that the calendars were sold by the assessee to its dealers for a consideration which was taxable. 8.. The last point urged for the assessee is that the Tribunal ought to have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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