TMI Blog1983 (2) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... he Sales tax Appellate Tribunal where also it failed. Thereafter the assessee has come before us questioning the order of the Tribunal holding that the assessee is liable to pay tax on the finished articles supplied by it to the customers, if the assessee itself had supplied paper for printing. It is seen that the assessee has got two sets of transactions, namely, (1) transactions where the customers themselves supply paper and the printing work is done by the assessee on the paper supplied, and (2) transactions where the assessee itself supplies paper and does the printing work thereon. In the former case, the assessee merely charges for its printing work and in the latter, it charges separately for paper and for printing work. In so far ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plied by the customer or the paper procured by the assessee itself at the customer's cost, then the bargain between the parties is only in relation to the work of printing and not in relation to the ultimate finished product. Thus the intention of the parties and the substance of the contract must be taken to be the relevant factors. In the present case the disputed turnover represents substantially the turnover relating to printing of judgments, question papers, wedding cards, letter heads and bills, ledgers and binding works for certain customers. The Tribunal has, relying on the decision of the Orissa High Court in State of Orissa v. Sri D.N. Joshi [1971] 27 STC 100, held that the contract was to supply paper as well as doing printing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .M. Venkatachalam Pillai v. State of Madras [1969] 23 STC 72: "The primary point to bear in mind in such cases is what is the intention of the parties viewing the transactions as a whole; do they intend an apportionment or view the transaction on compartmental basis as that which represents labour and that which represents sale of the materials. Different tests may be applied in answering such a question as the stage of passing of property, risk and the like. But all these tests converge towards finding out what the intention of the parties is." If the intention of the bargain between the parties is taken as a conclusive factor, then the assessee in this case cannot be taken to have sold the wedding cards, bill books, question papers, acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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