2020 (1) TMI 1464

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..... TAMIL NADU VERSUS PREMIER LITHO WORKS AND ANOTHER [ 2009 (7) TMI 1159 - MADRAS HIGH COURT ] where it was held that contractor undertaking to do the work would not necessarily be deemed to sell the materials by the fact that in the execution of the contract for work some materials were used and the property/goods so used, passed to the other party. The writ petition filed by the State is liable to .....

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..... e us that after the remand, fresh assessment orders have not been passed so far. 3. Both the learned counsel however also submitted that the said controversy has already been settled by the Division Bench judgment of this Court in the case of State of Tamil Nadu v. Premier Litho Works [2009] 26 VST 205 (Mad), which, we have also followed in another case decided by this Bench today itself, in the .....

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..... s who manufactured spurious goods under the very same brand name, had an opportunity to buy these labels, so as to pass off their goods as those of the customers of the dealer. The contractor undertaking to do the work would not necessarily be deemed to sell the materials by the fact that in the execution of the contract for work some materials were used and the property/goods so used, passed to t .....

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