TMI Blog1954 (3) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee was described as a job printer, and during the assessment year 1950-51 he was assessed to a total turn- over of Rs. 19,921-7-6. This was made up of three items: (1) Receipt for Civil Court work ... Rs. 3,664 4 3 (2) Printing, perforating, numbering and binding charges 10,194 3 6 (3) Paper used by the Press ... 5,362 15 9 The contention of the assessee was that it was only the third item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng charges. We are unable to follow the reasoning of the Tribunal when it is stated: "If the customer had advanced money for the purchase of paper separately and if the printer can show that the paper used for printing has been specifically purchased on behalf of the customer this might probably be a case where it can be said that what the printer is paid for is only for labour and work charges." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, and as pure labour charges they were not taxable; as the taxable turnover was below the minimum it was not liable to be taxed. That no doubt leaves the first item, receipt for Civil Court work, Rs. 3,664-4-3. Even if this be viewed as a works contract-and we are not called upon to express any opinion on that at this stage-it will be below the taxable turnover. There is therefore no need to appo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
