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2010 (12) TMI 1095 - HC - VAT and Sales TaxWhether, on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified to set aside the tax imposed on the sale of goods transferred in execution of works contract ? Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal has rightly treated the printing work as job-work in the light of the decision of the honourable Supreme Court in the case of Associated Cement Companies Ltd. v. Commissioner of Customs [2001 (1) TMI 248 - Supreme court of India]? Held that:- The order of the Tribunal is not sustainable. Section 3F of the Act levies tax on the value of goods involved in execution of works contract. It was not the case of the assessee at any stage that the chemical (processing material) was consumable and evaporates in the process of printing and is not passed on to the customers. Therefore, both the ink and chemical used in the printing are passed on to the customers. It may be mentioned here that the assessee had also purchased and used consumable but the same has not been taxed. It may be mentioned here that the decision in the case of R.M.D.C. Press Pvt. Ltd. [1998 (9) TMI 635 - BOMBAY HIGH COURT] relied upon by the Tribunal is no longer a good law in view of the decision of the apex court in the case of Associated Cement Companies Ltd. v. Commissioner of Customs [2001 (1) TMI 248 - Supreme court of India]. Appeal allowed.
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