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2014 (9) TMI 919 - HC - VAT and Sales TaxExemption from tax - whether the title covers published under the directions of the Pathya Pustak Adhikari, U.P. Lucknow, which is printed for Nationalized Text Books, fall under the category of Pathya Pustak and will be exempted from tax or not - Held that:- In [1998 (8) TMI 512 - SUPREME COURT OF INDIA], State of Maharashtra vs. Sarvodaya Printing Press Fine Art Printer the Supreme Court held that where Sarvodaya Printing Press entered into an agreement with the Madhya Pradesh Electricity Board for the supply of "revenue money receipt books" at the rate of ₹ 8.88 per receipt book, the charge for the supply of the receipt book was of a composite nature and that only job work was done in the respondent's Printing Press and that the paper and ink used were the property of the respondent before printing but thereafter they became the property of the Board. The Supreme Court, therefore, held that it was not a case of sale but a works contract having regard to the job. - on a conspectus facts and law discussed above, the order of the Tribunal dated 7.7.2010 cannot be sustained and the title cover of the Pathya Pustak as printed by the revisionist must necessarily be held to be a part of the Pathya Pustak Nationalised Text Books to be used for Class I to VIII and the same would fall within Entry 7 of Schedule-1 of the U.P. VAT Act and would not be liable to be tax. - Decided in favour of assessee.
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