1990 (11) TMI 402

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..... nd another turnover amounting Rs. 1,413.30 subjected to tax under section 7-A of the Tamil Nadu General Sales Tax Act, 1959 representing purchase of wax, cotton waste, etc., used for cleaning printing machinery. The learned counsel for the petitioner placed reliance on the decision reported in State of Tamil Nadu v. Anandam Viswanathan [1989] 73 STC 1 (SC); [1989] 3 SISTC 138 and argued that levy .....

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..... [1983] 54 STC 382 (Mad.); [1983] 4 SISTC 105 (Mad.) and Commissioner of Sales Tax v. Ratna Fine Arts Printing Press [1984] 56 STC 77 (MP)." (Emphasis* supplied) 2.. In view of the above recent judgment of the Supreme Court, we have no doubt that the sales of printed materials like cinema tickets, wall posters, etc., cannot be subjected to tax. Likewise, the view of the Tribunal that the purchas .....

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