TMI Blog2011 (4) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... d with the assessee and that the sale is under the brand name of the assessee - assessee had thus gone further on the sale of the cassettes by putting them in the plastic case with its name printed therein, with other details of the contents by getting them printed on the blank papers purchased, the provision of Section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act, 1959, stands attracted, particularly on the aspect of the purchase of the white card boards from unregistered dealers and printed with materials for further pasting them on the cassettes for sale. Section 7-A(1)(a) of the Act applies not only to a case of manufacture of other goods for sale, but also to cases falling under 'otherwise', which means, dealing with the materi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, the Assessing Authority found that the dealer had purchased stickers and inlay cards. The Assessing Authority verified the purchases and found that blank papers and stickers were purchased from unregistered dealers and printed by another dealer by paying labour charges. The printed inlay cards and stickers were laid in the cassettes and sold. Thus the turnover pertaining to the purchase of blank papers and stickers to the tune of Rs.4,98,239/- was sought to be assessed under Section 7-A of the Tamil Nadu General Sales Tax Act, 1959. The Assessing Officer also levied penalty under Section 12(5)(iii) of the Tamil Nadu General Sales Tax Act. 2. Aggrieved by the same, the assessee went on appeal before the Appellate Assistant Commissioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e pasted on the cassette and sold as such, Section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act, 1959, stood attracted. Thus, the order of the Assessing Authority both on the aspect of assessment and on levy of penalty was confirmed. 4. Aggrieved by the same, the assessee has come before this Court with the above Tax Case Appeal. 5. Learned counsel for the assessee pointed out that to the admitted fact that the assessee had purchased pre-recorded cassettes from the registered dealer and submitted that the mere fact of purchasing white boards and stickers for the purpose of attractive package label, by itself, would not result in any manufacture, as regards the sale of the cassettes. Consequently, when the sale of cassettes enjoys s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d sold. A look at the cassettes placed before this Court shows that the ownership of the cassettes were vested with the assessee and that the sale is under the brand name of the assessee. Given the fact that the assessee had thus gone further on the sale of the cassettes by putting them in the plastic case with its name printed therein, with other details of the contents by getting them printed on the blank papers purchased, the provision of Section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act, 1959, stands attracted, particularly on the aspect of the purchase of the white card boards from unregistered dealers and printed with materials for further pasting them on the cassettes for sale. On the given facts as stated above, we do not fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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