9911796707
TMI Blog2015 (2) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... has been filed by the State for the assessment year 1996-97 (U.P.) against the order of the Tribunal dated 04.11.2004. The questions of law referred to are hereunder:- "(A) Whether on the facts and circumstances of the case, the job work of printing comes within the definition of 'contract' as defined under Section 2 (m) of the U.P. Trade T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of tax on ink/ chemical consumed in job work of printing, is transfer of property in goods as the ink is used for the purposes of printing ad the consumer has no concern with ink used in printing, quantity or cost except to that he has to get printed newspapers, as held incase of Commissioner, Sales Tax, Maharashta Vs. M/s R.M.D.C. Press Pvt. Limited reported in 112 STC 307 ? & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 210 ? (G) Whether the Tribunal was correct to rely on its decision of M/s Style Dyres, NOIDA, reported in 2000 NTN (Vol.25) 230 (Tribunal) as it has no application in the facts and circumstances of the present case ? (H) Whether the Trade Tax Tribunal, Bench-III, Ghaziabad was correct not to consider that the ink, chemical and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Assessing Authority in case of the applicant ? (L) Whether the Trade Tax Tribunal, being the last fact and finding authority, was correct not to consider the plea raised by the applicant in support of its case ? (M) Whether the Tribunal was justified in levying the tax u/s 3F (2) (b) of the Act in respect of printed material supplied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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