1990 (12) TMI 308 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the State's petitions challenging the exclusion of labour charges in relation to printing of question papers and court judgments by the Tamil Nadu Sales Tax Appellate Tribunal. The Tribunal determined that the transactions were works contracts, not sales, based on the nature of the contracts and the absence of property transfer in the finished products. The Court upheld the Tribunal's decision, stating that the printing work was a contract for work without any element of sale, and therefore labour charges were not taxable.