TMI Blog1955 (3) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... adras General Sales Tax Act, (IX of 1939). The undisputed facts of the case show that the plaintiff supplied articles of stationery such as bill books, account books, and other things to customers and during the year 1947-48 the turnover was Rs. 11,701-14-0 and in the next year 1948-49 the turnover was Rs. 11,581-15-6. It is conceded that the customer did not supply the paper for the account boo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) a sum of Rs. 10,194-3-6 for print- ing, perforating, numbering and binding charges, and (3) a sum of Rs. 5,362-15-9 being the paper used by the press. The learned Judges have held with regard to item No. 2, that it cannot be considered to be taxable at all. As regards item No. 1, viz., receipt for civil court work, it was said that even if it is to be viewed as a works contract, since the turn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nion Press v. Minister of Customs and Excise(2), where their Lord- ships held that the appellants there who were suppliers at an agreed (1) [1954] 5 S.T.C 250; (1954) 2 M.L.J. 234. (2) [1928] A.C. 340. price of printed bill heads and other commercial stationery were liable to be taxed under the Canadian Taxing Enactments, and they held that contracts for supply of such stationery were contracts fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whatever that when a person entrusts a press to print, say stationery like letter paper or visiting cards, and the press itself supplies the material, the transaction is nothing but a works contract in which the allocation of 70 per cent. and 30 per cent. as defined in the Act will apply. Viewed in that light, the taxable amount in question in each of the years would be less than Rs. 10,000 and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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