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2009 (7) TMI 1159 - HC - VAT and Sales TaxWhether a particular transaction is an inter-State sale or a works contract? 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. Without any evidence, the assessing officer went on presumptions and hence the Tribunal and the learned single judge, were right in overturning the orders of the assessing officer and the Appellate Assistant Commissioner to conclude that the printed materials supplied by the assessee to their customers constituted a works contract and not outright inter-State sales. No reason to interfere with the order of the learned judge and hence this writ appeal is dismissed
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