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2014 (5) TMI 133 - HC - VAT and Sales TaxNature of activity - Whether the assessee was doing 'works contract' or sold plastic bags to his customers - Held That:- The contention of the assessee cannot be accepted that the transaction in question has to be viewed as a works contract – Relying upon Tvl.Bharat Offset and others Vs. The Tamil Nadu Taxation Special Tribunal, Rep. By its Registrar, Chennai and another [2010 (4) TMI 969 - MADRAS HIGH COURT] - where an assessee sells bags with the customer's name imprinted therein, the subject of the transaction being the sale of bag or diary as the case may be, the printing of the name is just incidental. The mere fact that the labels or logos have been printed would not make the transaction into a works contract - It is purely and simply a sale of goods - Therefore, printing of the logo or name is incidental to the sale and the transaction between the customer and the supplier is not work charged - Except for contending that the transaction is one of works contract, the assessee had not placed any material before any of the authorities - When the primary object of the transaction is sale of bags and the printing of the name or logo is only incidental to the sale, there was no justifiable ground to accept the case of the assessee and hold that the transaction is sale alone – decided against assessee.
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