2015 (3) TMI 1161

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..... MR) of Commercial Taxes [2015 (11) TMI 1427 - MADRAS HIGH COURT], the assessee is not liable to pay tax on supply of printed materials and printed materials supplied by the assessee have commercial value in the sense that they cannot be marked in the open market and the impugned transactions were purely ones of work and labour. - Decided against the revenue
R. Sudhakar and R. Karuppiah, JJ. ORDER This tax case (revision) filed by the Revenue as against the order of the Sales Tax Appellate Tribunal was admitted by this court on the following substantial questions of law:- "(1) Whether the Sales Tax Appellate Tribunal is right in holding that no sales tax is payable on the supply of printed materials which were printed by assessee .....

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..... The Tribunal dismissed the appeal, thereby confirmed the order of the Appellate Assistant Commissioner. 4. Being aggrieved by the order of the Tribunal, the Revenue has filed the present revision before the Tamil Nadu Taxation Special Tribunal. After the abolition of the Tribunal, the matter has been transferred to this court and renumbered. 5. Heard learned Additional Government Pleader appearing for the Revenue and perused the materials placed before this court. 6. The apex court, in similar circumstances, in the decision reported in [1989] 73 STC 1 (SC) (State of Tamil Nadu v. Anandam Viswanathan) while dealing with the case of the printed materials, particularly in the context of printing of question papers, pointed out that in every .....

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..... STC 77 (MP). In our opinion, in each case the nature of the contract and the transaction must be found out: and this is possible only when the intention of the parties is found out. The fact that in the execution of a contract for work some materials are used and the property in the goods so used, passes to the other party, the contractor undertaking to do the work will not necessarily be deemed, on that account, to sell the materials. Whether or not and which part of the job work relates to that depends, as mentioned hereinbefore, on the nature of the transaction. . ." 8. In an identical circumstance, while dealing with the works contract executed by the assessee for printing and supplying letter pads, labels, bill book, memo pad, .....

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