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2020 (1) TMI 1464 - MADRAS HIGH COURTTaxability - printing materials - works contract and not sale by the assessee - HELD THAT:- The Division Bench of this court in STATE OF TAMIL NADU VERSUS PREMIER LITHO WORKS AND ANOTHER [2009 (7) TMI 1159 - MADRAS HIGH COURT] where it was held that contractor undertaking to do the work would not necessarily be deemed to sell the materials by the fact that in the execution of the contract for work some materials were used and the property/goods so used, passed to the other party. The writ petition filed by the State is liable to be dismissed and if the assessment proceedings, in pursuance of the remand order made by the appellate authority, are pending with the assessing authority - petition dismissed.
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