9911796707
TMI Blog2015 (2) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... to the conclusion that printing work is in the nature of works contract relying on the Apex Court decision in the case of State of Maharashtra vs. M/s Sarvodya Printing Press Fine Art Printer reported in [1994 (3) TMI 363 - BOMBAY HIGH COURT]. Undoubtedly, ink is passed on to the customers as is apparent from the ultimate printed material. The tax assessed by the assessing authority on the value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and ink consumed in printing process and is liable to be taxed under Section 3-F (2) (b) of the Act? (C) Whether the Tribunal was correct to confirm that the Ex. U.P. purchase of ink, chemical and plate was taxable w.e.f. 27.2.1997 in pursuant to the notification no.711 dated 27.2.1997 especially when there was no transfer of property in ink, chemical and plates, which were used for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chemical is incidental to the printing process ? (F) Whether the Tribunal was correct to hold that pre-sensitive coated plate is taxable whereas it is one time useable plate, on which, the printing material/work impression is taken before putting it into the machine for printing and the same becomes scrap and not sold to the publishers, as such, it was not a transfer of property in good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant did not realise any cost from Ex. U.P. Publishers ? (J) Whether in the facts and circumstances of the case, the Tribunal was correct not to consider the decision of the appellate authority for the assessment year 1998-99 in case of the applicant ? (K) Whether the Tribunal was also correct in ignoring the assessment orders for the assessment year 2000-01 and 2001-02 passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein this Court has come to the conclusion that printing work is in the nature of works contract relying on the Apex Court decision in the case of State of Maharashtra vs. M/s Sarvodya Printing Press Fine Art Printer reported in 1999 NTN (Vol.15) 619. Undoubtedly, ink is passed on to the customers as is apparent from the ultimate printed material. The tax assessed by the assessing authority on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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