TMI Blog1970 (3) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... r, held that the receipts granted by the opposite party showed separately the payments made for the paper and printing and as such there was a divisible contract and no sales tax is leviable in respect of printing as it involved only labour contract. Aggrieved by this order of the Tribunal, the State has come up under section 24(1) of the Orissa Sales Tax Act. 2.. The following questions have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mention of the cost of paper and printing charges separately in the sale memos. issued by the seller to the customers in respect of such sale of finished printed materials, would entitle the dealer to claim that he sold only paper to the customers and not printed materials, and that the cost of printing shown separately in the sale memos. should not be treated as a part of the sale price of the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould appear from the narration of facts in the judgment of the Tribunal that the opposite party supplied paper from his own stock and got the printing done on that paper according to the order of the customers. Mr. Nayak contended that the order book showed that payments were to be made separately for the paper. We do not find any such fact from the materials on record. On the other hand, the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould reframe the question as follows: "Whether, when there is an indivisible contract showing an order for purchase of printed material sales tax is payable in respect of the entire charges?" On the analysis made above the contract is indivisible and our answer to the question would be that sales tax is payable on the entire charges. 6.. In the result, the references are accepted, but in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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