Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 1732 - HC - VAT and Sales TaxWhether the assessment made on the supply of printing material under Section 3-B of the Tamil Nadu General Sales Tax Act, 1959, could be sustained? - HELD THAT:- The issue decided in the case of STATE OF TAMIL NADU VERSUS PREMIER LITHO WORKS AND ANOTHER [2009 (7) TMI 1159 - MADRAS HIGH COURT] where it was held that The assessing officer had no evidence before him to come to a conclusion that the labels printed by the first respondent are marketable, though not actually marketed. There was also no evidence on record to show that the printing of labels is not incidental, but primary. Revision dismissed.
|