TMI Blog2012 (12) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Union of India [2006 (3) TMI 1 - Supreme court]. W.P. allowed - W.P. (C) No. 3592 of 2010 - - - Dated:- 11-12-2012 - GOEL A.K. C.J. AND KOTISWAR SINGH N. J. ORDER :- The order of the court was made by A.K. GOEL C.J.- This petition seeks quashing of order dated November 1, 2009, passed by the Commissioner of Taxes, Assam, under section 105 of the Assam Value Added Tax Act, 2003, holding as under: In this case, since the petitioner transfers property in form of ink and other materials in execution of printing works, it amounts to works contract. As such it is clarified that both contracts are works contract and taxable at 13.5 per cent as per entry at Sl. No. 2 of the Fifth Schedule to the Assam Value Added Tax Act, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plied. After the ink is used in the printing process, ink does not remain goods. It has no physical existence thereafter. It has no marketability. Reliance has been placed on the following judgments: (i) Commissioner of Sales Tax, Maharashtra State, Bombay v. R.M. D.C. Press Pvt. Ltd. [1999] 112 STC 307 (Bom); (ii) 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; and (iii) S.S. Photographic Lab Pvt. Ltd. v. State of Assam [2011] 44 VST 39 (Gauhati); [2011] 3 NEJ 638. On due consideration, we find that in view of the above judgments, no sale of goods is involved in executing the work of printing merely because the printer has used the ink in the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rty or an intangible one. It would become goods provided it has the attributes thereof having regard to (a) its utility; (b) capable of being brought and sold; and (c) capable of being transmitted, transferred, delivered, stored and possessed. If a software whether customized or non-customised satisfies these attributes, the same could be goods'. In S.S. Photographic Lab Pvt. Ltd. [2011] 44 VST 39 (Gauhati), the question was whether processing of negatives into photo by the photographer involves transfer of goods. It was observed (page 45 in 44 VST): 18. A combined reading of all the provisions suggests that goods for processing must be in existence. As we have already held that exposed photographic film rolls and negatives are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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