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2012 (12) TMI 961 - HC - VAT and Sales TaxWorks contract - assessee transfers property in form of ink and other materials in execution of printing works - Held that:- No sale of goods is involved in executing the work of printing merely because the printer has used the ink in the process. The use of ink in the process cannot be held to be transfer of goods by the printer to the person for whom a printing job has been executed. The view taken by the Bombay High Court in R.M.D.C. Press Pvt. Ltd. [1998 (9) TMI 635 - BOMBAY HIGH COURT] fully supports the assessee and is in consonance with the view taken by the honourable Supreme Court in Bharat Sanchar Nigam Ltd. v. Union of India [2006 (3) TMI 1 - Supreme court]. W.P. allowed
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