TMI Blog2014 (9) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... of a composite nature and that only job work was done in the respondent's Printing Press and that the paper and ink used were the property of the respondent before printing but thereafter they became the property of the Board. The Supreme Court, therefore, held that it was not a case of sale but a works contract having regard to the job. - on a conspectus facts and law discussed above, the order of the Tribunal dated 7.7.2010 cannot be sustained and the title cover of the Pathya Pustak as printed by the revisionist must necessarily be held to be a part of the Pathya Pustak Nationalised Text Books to be used for Class I to VIII and the same would fall within Entry 7 of Schedule-1 of the U.P. VAT Act and would not be liable to be tax. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... security number and the publisher can only print the books in the number of covers assigned to him and he is not free to sell the covers in the open market. It is, therefore, contended that the title covers of Pathya Pustak cannot be termed as goods as it cannot be sold independently being an incomplete commodity and likewise the Pathya Pustak cannot be sold independently without the title cover. The dispute in the present case arose when an opinion was sought from the Commissioner of Commercial Tax, U.P., Lucknow under Section 59 of the U.P. VAT Act, 2008 as to whether the title covers published under the directions of the Pathya Pustak Adhikari, U.P. Lucknow, which is printed for Nationalized Text Books, fall under the category of Path ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and according to specification as provided in the contract. Moreover the printer, under the terms of the contract is restrained from selling the title covers to anyone except the Government and therefore, the title cover must be held to form part of the books of the Nationalized Text Books to be used for Class I to VIII. Sri Pradeep Agrawal further submits that no book is complete without its cover and therefore, the cover with all the material printed on it must necessarily be treated to be part of the book and following that premise since books are exempted from tax under Entry 7 of Schedule-1 of the U.P.VAT Act, the title covers must be treated as exempted from tax. Entry 7 of Schedule-1 of the U.P.VAT Act reads as under:- [7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ook Shop, he would be able to identify the book by its title cover which discloses that it is the U.P.VAT Act and the purchase would not be expected flip through the books pages before coming to conclusion that he is actually purchasing the U.P. VAT Act. Similarly a person purchasing the Constitution of India or for that matter any other book say the Grays Anatomy would not do so unless he sees the cover of the book which discloses that the book in question which he intends to purchase is actually the Constitution of India or the Grays Anatomy. A book which does not disclose from its title cover what the book is of little value to the ordinary purchaser, user or reader. It may at the most be a jumble of printed papers of value to an antiqua ..... X X X X Extracts X X X X X X X X Extracts X X X X
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