TMI Blog2013 (12) TMI 1384X X X X Extracts X X X X X X X X Extracts X X X X ..... mercial value in the sense that they cannot be marketed in the open market, the impugned transactions were purely ones of work and labour and not liable to tax - Held that:- what was supplied by the dealer was only labels on which certain particulars had been printed to suit the requirements of a particular customer. This Court observed that the labels by themselves could not really be sold in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undaram Special Govt. Pleader (Taxes) For the Respondent : No appearance ORDER (Order of the Court was made by Chitra Venkataraman,J.) The above Tax Case Revisions are filed at the instance of the Revenue as against the order of the Tamilnadu Sales Tax Appellate Tribunal for the assessment year 1983-84 and 1987-88. The above Tax Case (Revisions) were admitted on the following substant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 VST 205 (Mad) STATE OF T.N. v. PREMIER LITHO WORKS, wherein this Court dismissed the appeal preferred by the State on the ground that what was supplied by the dealer was only labels on which certain particulars had been printed to suit the requirements of a particular customer. This Court observed that the labels by themselves could not really be sold in the open market and they had no use since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, who agreed with the assessee set aside the order of assessment. As against the same, the Revenue went on further appeal before the Tamil Nadu Tax Appellate Tribunal, who dismissed the Revenue's appeal, thereby, affirming the order of the Appellate Assistant Commissioner. As against the same, the Revenue has preferred the present appeal before this Court. 4. As stated above, the decision of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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