2014 (11) TMI 1076

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..... upplied to a particular customer cannot be sold in the open market to any other person, a transaction is only a works contract. The filing of present appeal is an example of the ritual followed by departments, without any basis only burdening the Court with litigation, despite the professed policy of the Government to not file unnecessary appeals. We thus dismiss the appeal with costs, quantified .....

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..... lar customer. The Assessing Authority, however, treated it as outright sale and also levied penalty. This order was set aside by the Appellate Assistant Commissioner and the matter was remanded back to the Assessing Officer, directing to reassess the transaction as works contract. Penalty was also set aside. Further appeal before the Tribunal met with the same fate. 5. In the further challenge .....

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..... n of India and Others); and (ii) 100 STC 417 - Thomson Press (India) Ltd., and another vs. State of Haryana and another, while coming to the conclusion that where the finished product supplied to a particular customer cannot be sold in the open market to any other person, a transaction is only a works contract. The second judgment, in fact, deals with printing of stationary (akin to printin .....

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