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TMI Blog1979 (4) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... d in sealed envelopes and put in boxes, and despatched to the examination centres notified by the Board, In the event of excess number of examination papers being printed by the assessee they were to be sent in a likewise manner to the Board office. The agreement further stipulated that till such time that the examinations were over the assessee was to maintain secrecy about the contents of the papers, and in the event of a breach by the assessee he will be liable for damages and imposition of such penalty as the Secretary of Board might determine. A schedule of rates for payment of the assessee was set out along with the agreement. Under the first heading charges for composing, proof reading, printing, pasting and other similar operations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract, or a contract for sale of paper, and a contract for work and labour involved in printing these materials. It was held that the contract for the supply of the aforesaid material was a composite contract, and could not be broken up into one relating to sale of paper and the other for work and labour, and as it was a works contract its turnover could not be taxed. In Anandarfs case (supra) the assessee had entered into a contract with Universities and other educational institutions for printing question papers. In the question the assessee had given separately the charges for printing, block making, packing and handling and for the cost of paper and packing material. It was held that as the contract was a composite contract for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of those goods, and the assessees were dealer in respect of those goods within the meaning of Section 2 (6) of the Bombay Sales Tax Act. We have already adverted to the contract entered in the present case. The contract is a composite contract for the supply of printed examination papers, duly packed which had to be sent by the assessee to the various examination centres, and thereafter the assessee has to print the result sheets of the examination. During the performance of this contract strict secrecy has to be observed. This being so, the contract cannot be split up into one for the supply of paper and envelopes, and the other for labour and service consisting of printing, packing and despatching the examination papers and the result she ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was held that the question as to whether there was a sale of packing material was essentially a question of fact, and as no finding had been given that it was subject to an agreement for sale, or was used by the sellers as convenient and cheap vehicle of transport, the question could not be decided till such findings were recorded. The case as such also sheds little light on the point involved. 6. In Prabhat Marketing Co.'s case supra the question was whether the value of containers of hydrogenated oil could be assessed to sales tax. The High Court had taken the view that it could not be included in the turnover unless a separate price for it has been charged. Their Lordships of the Supreme Court held that the value of containers wer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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