2002 (10) TMI 766

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..... ourse, the assessee purchases raw materials, such as, printing ink, paper, cards, etc., for the execution of the said work. In the assessment for the year 1991-92, the assessee claimed exemption under the Notification S.R.O. No. 364/88. The assessing authority rejected the said claim on the ground that the profit and loss account shows that the assessee had purchased raw materials, such as, printi .....

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..... ased in the name of the customers. It was further observed that in the absence of any reliable and convincing piece of evidence, it cannot be said that the nature of work carried on by the assessee is only the execution of contract work. He accordingly held that the assessee is not entitled to exemption under the notification. The Tribunal in further appeal by the assessee agreed with the order of .....

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..... that the petitioner had executed only job-works as per the orders of the customers which can be ascertained from the various documents maintained by the assessee. The learned Government pleader appearing for the respondent on the other hand submits that the assessee had not produced any material to show that the turnover represents contract works. 3.. We have considered the rival submissions. Ac .....

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..... ee had purchased the raw materials. As we have already noted, whether the raw materials are purchased by the assessee or supplied by the customer, is irrelevant for the grant of exemption under the notification. The only question to be considered is whether the turnover is the result of a contract. Of course, in that matter, all the authorities are unanimous that the assessee had not produced an .....

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..... sioner for the year 1993-94 also. The assessee is free to produce all records in support of its contention regarding exemption under the notification. Since this matter relates to the assessment year 1991-92, the assessing authority is directed to pass the orders as directed hereinabove within a period of three months from the date of receipt of a copy of this judgment. The tax revision case is .....

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