9911796707
TMI Blog2012 (12) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... nd taxable at 13.5 per cent as per entry at Sl. No. 2 of the Fifth Schedule to the Assam Value Added Tax Act, 2003." The case of the petitioner is that it publishes newspaper which is got printed on job-work basis from respondent No. 3. The question which arose in respect of tax liability in transaction of the printing job was whether tax is attracted on the value of ink and other materials in execution of printing work when printing paper was supplied by the petitioner and ink was used by the printer. The question was referred to the Commissioner under section 105 of the Act, at the instance of the printer and the same has been answered in the manner already indicated above. It was held that transfer of property in the form of ink and oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olved in executing the work of printing merely because the printer has used the ink in the process. The use of ink in the process cannot be held to be transfer of goods by the printer to the person for whom a printing job has been executed. The view taken by the Bombay High Court in R.M.D.C. Press Pvt. Ltd. [1999] 112 STC 307 (Bom) fully supports the assessee and is in consonance with the view taken by the honourable Supreme Court in Bharat Sanchar Nigam Ltd. v. Union of India [2006] 3 VST 95 (SC); [2006] 145 STC 91 (SC); [2006] 282 ITR 273 (SC); [2006] 3 SCC 1. In Bharat Sanchar Nigam Ltd. [2006] 3 VST 95 (SC); [2006] 145 STC 91 (SC); [2006] 282 ITR 273 (SC); [2006] 3 SCC 1, it was observed (pages 117 and 119 in 145 STC): "50. What are th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. As we have already held that exposed photographic film rolls and negatives are not 'goods' the provisions of sections 7, 8 and Schedule VI of the Act do not come into play at all. When a customer goes to the appellants to have his exposed photographic film rolls developed or negatives processed, there may be an agreement for the transfer of property in the chemicals used in the processing or otherwise treating or adapting the exposed photographic film rolls and negatives. But since they are not 'goods' within the meaning of the Act, the question of taxing the 'sale' of the chemicals does not at all arise. 19. The above discussion undoubtedly leads to only one conclusion which is that the conversion of exposed pho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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