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TMI Blog2013 (12) TMI 1439X X X X Extracts X X X X X X X X Extracts X X X X ..... the sense that they cannot be marketed in the open market, the impugned transactions were purely ones of work and labour and not liable to tax - Held that:- what was supplied by the dealer was only labels on which certain particulars had been printed to suit the requirements of a particular customer. This Court observed that the labels by themselves could not really be sold in the open market and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eader (Taxes) For the Respondent : No appearance ORDER (Order of the Court was made by Chitra Venkataraman,J.) The above Tax Case Revision is filed at the instance of the Revenue as against the order of the Tamilnadu Sales Tax Appellate Tribunal for the assessment year 1996-97. The above Tax Case (Revision) was admitted on the following substantial questions of law:- 1. Whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PREMIER LITHO WORKS, wherein this Court dismissed the appeal preferred by the State on the ground that what was supplied by the dealer was only labels on which certain particulars had been printed to suit the requirements of a particular customer. This Court observed that the labels by themselves could not really be sold in the open market and they had no use since the same were not of any use in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Tamil Nadu General Sales Tax Act, 1959. Thus, the Assessing Officer assessed the assessment. Aggrieved by this, the assessee went on appeal before the Appellate Assistant Commissioner, who accepting the contention of the assessee that the transactions were works contract only, remanded the matter back to the Assessing Officer to pass assessment order accordingly. The assessee filed an appeal b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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