1990 (12) TMI 308

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..... ibunal (Additional Bench), Coimbatore, holding that besides printing charges for question papers and court judgments, labour charges in relation thereto should also be excluded. The Tribunal has opined that "on an examination of the order book, the stock book and the bill books for sale of paper and for labour charges we are of the view and opinion that the appellants had only undertaken works co .....

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..... r not and which part of the job-work relates to that depends, as mentioned hereinbefore, on the nature of the transaction. A contract for work in the execution of which goods are used may take any one of the three forms as mentioned by this Court in Government of Andhra Pradesh v. Guntur Tobaccos Ltd. [1965] 16 STC 240." It is relevant here to notice that the Tribunal has applied that very test a .....

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..... are not in dispute show that the printing work was done with paper supplied by parties for remuneration. It was contract for work pure and simple without any element of sale involved. That being the position, we have no alternative but to hold that the Tribunal has correctly approached the problem and rightly held that labour charges are not exigible. There being no merit, the tax cases are dismi .....

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