TMI Blog1998 (9) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... of the provisions of the Maharashtra Sales Tax on the Transfer of Property in Goods involved in the Execution of Works Contracts Re-enacted) Act; 1989, was the Tribunal justified in law in holding that there is no transfer of property in the ink purchased and used by the respondent in the printing job where paper is supplied by the customers and consequently the opponent is not required to pay tax on the ink so used in such printing work and hence not a dealer qua the transaction incurring any liability for registration?" 2.. The assessee, M/s. R.M.D.C. Press Pvt. Ltd., is running a printing press. It is also engaged in. manufacturing of cartons. It also undertakes job-works of printing on behalf of customers who supply their own papers f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... those of the 1985 Act. The Assistant Commissioner (Appeals) examined the contention of the assessee in the light of the 1989 Act. The case of the assessee before the Assistant Commissioner (Appeals) was that there was no transfer of property in the ink used in printing either as ink or in any other form and hence he was not liable to pay any tax under the Act. The Assistant Commissioner (Appeals) did not accept the above contention of the assessee and dismissed the appeal. Aggrieved by the order of the Assistant Commissioner (Appeals), the assessee appealed to the Maharashtra Sales Tax Tribunal ("the Tribunal"). Before the Tribunal, the assessee reiterated its contention that there was no transfer of property in the ink in any form when it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r as goods or in some other form, involved in the execution of works contracts in the State of Maharashtra and in a printing work undertaken by the assessee, there is a transfer of ink to the customer which is liable to tax. Mr. P.V. Surte, learned counsel for the assessee, on the other hand, submits that though the Act provides for levy of tax on transfer of property, whether as goods or in some other form, involved in the execution of the works contracts in the State, no tax can be levied on the value of the ink used in printing because there is no transfer of property in the ink. According to the learned counsel, a contract of printing is not a works contract. It is a pure and simple contract for job-work which does not involve transfer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amendment of the Constitution, the State Legislature has the power to make law for levy of talk, on the transfer of property in goods involved in execution of works contracts. In exercise of that power, the State of Maharashtra enacted 1985 Act which was repealed by the 1989 Act from the date of its inception. The Act provides for levy of tax on the transfer of property in goods involved in execution of works contract (whether as goods or in some other form). 5.. The question that arises for consideration is whether in execution of job-work of printing, any transfer of property in the ink is involved. We have given our careful consideration to this controversy. We, however, find it difficult to hold that in the execution of job-work of p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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