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2016 (8) TMI 801 - HC - VAT and Sales TaxRevision of assessment - co-operative society carrying out printing works – sale – works contract – change of opinion – Held that: - the decision taken by the Appellate Authority for the earlier assessment years by an order dated 04.05.2001 binds the respondent and therefore, the respondent could not have issued the impugned revision notice. Also, it was held that no sales tax was payable on the supply of printed material which were printed by the dealer on orders received from their customers, according to their specification using their own paper in the case State of Tamil Nadu v. Anandam Viswanathan [1989 (1) TMI 359 - SUPREME COURT OF INDIA] – writ petition allowed - impugned order quashed – decided in favor of appellant.
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