TMI Blog1967 (8) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal is that what was sold was only a finished product. The assessee relied on certain bills which showed the cost of materials and labour charges. The Tribunal, however, finds that the separate entries were only a make-believe apportionment for the purpose of sales tax. It is strenuously argued before us that the factual finding should not be accepted, and that even if accepted on the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dissection of the total consideration for supply of printed materials was made and a deduction of labour charges was permitted. This was upon the view that the contract should be taken to be one for supply of materials to the customer for a consideration and to bestow labour on such materials. Decided cases relating to the question of a works contract or sale may show apparent divergence in approa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the materials on record, we do not see how an intention could be spelt out to keep separately labour and the materials. The Tribunal has proceeded on the basis that what the customer wanted was a finished product for which he paid. On that view it came to the conclusion that the transaction is a sale. We accept its finding. The tax case is dismissed. No costs. Petition dismissed. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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