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2014 (11) TMI 1076 - HC - VAT and Sales TaxClassification - printing and manufacturing of beedi labels - Whether a works contract or sale - Held that:- it can be hardly disputed before this Court by the appellant that such labels cannot be sold in open market by themselves. Therefore, 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 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 at ₹ 5000/-. - Decided against the Revenue
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