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2015 (3) TMI 1161 - HC - VAT and Sales TaxLiability of sales tax and imposition of penalty on supply of printed materials - Printed on the orders received from their customers and according to their specifications without ascertaining the predominant intention of the parties to the transaction - Works contract - Claimed exemption on sales effected on printed materials, printed out of his own materials such as paper, ink, etc. - Held that:- by following the decision of this Court in the case of Heritage Printers v. Joint Commissioner (SMR) of Commercial Taxes [2015 (11) TMI 1427 - MADRAS HIGH COURT], the assessee is not liable to pay tax on supply of printed materials and printed materials supplied by the assessee have commercial value in the sense that they cannot be marked in the open market and the impugned transactions were purely ones of work and labour. - Decided against the revenue
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