TMI Blog1967 (3) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... is supplied by the petitioner. O.P. Nos. 441 and 931 of 1966 have been filed to quash the orders of final assessments made against the petitioner for the years 1963-64 and 1964-65 respectively. O.P. No. 1450 of 1966 has been filed to quash the notice of provisional assessment and demand made for the year 1965-66. In all these assessments, petitioner claimed, among other things, that the amounts received by him on account of job-works and printing of court judgments were not liable to tax under the Act. This claim was rejected as regards job-works; while it was allowed as regards printing of judgments. The respondent held that receipts on account of jobworks fall under Item 42 in the First Schedule of the Act and, therefore, he assessed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and the charges for the printing have to be determined separately, if need arises. This is what is being done, and it is an accepted mode of determining the taxable turnover, when goods exempted from sales tax are sold in valuable containers under a consolidated bill or when the goods sold together with their containers under a consolidated bill are subject to different rates of sales tax. "Paper" falls under item 42 of Schedule I to the Act; and it is taxable only at the point of first sale in the State. Admittedly, the petitioner In this case is not an importer or manufacturer of paper, and the sales by him are not the first sales in the State. So, in the case of job-works, whether it may be of the first kind or of the second kind, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the meaning of the Act. 3.. The respondent has conceded the petitioner's claim in respect of the printing of court judgments. If charges received by the petitioner for printing of court judgments are not liable to be taxed under the Act, I fail to see how such a transaction can be differentiated from the printing of materials supplied by other customers. The respondent states in his order of assessment for the year 1964-65 that "printing of job-works will attract the levy of sales tax as the transaction will come under item 42 of Schedule I of the Act, and hence the exemption claimed is not allowable". Apparently, what he means is that the printed material, which the printer delivers over to the customer, after execution of the order for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct must be construed in their popular sense, namely, in the sense in which people conversant with the subject-matter with which the statute is dealing would attribute to them. In other words, they have to be construed as understood in the common parlance, or in the common language. Applying the above test, it is doubtful whether a printed matter or exercise book or ledger book is a product of paper. In these cases, the sale of exercise books, ledger books, printed forms, etc., has been taxed at 5 per cent. of the turnover as products of paper. The petitioner has not taken any objection to the said assessments; and it is not, therefore, any more open to him to raise this question as regards these assessment years are concerned. 4.. The amo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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