1998 (8) TMI 595

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..... following question referred to it under the provisions of the Bombay Sales Tax Act, 1959 : Whether, on the facts and circumstances of the case, the Tribunal was justified in law in holding that the supply of printed material to Madhya Pradesh Electricity Board by the applicant was a sale and not a works contract ? 2. The judgment of the Maharashtra Sales Tax Tribunal is not before us but we .....

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..... these goods passed to the Board, this was, in the very nature of things, only incidental or ancillary to the contract of printing. The High Court laid stress on this Court's judgment in State of Tamil Nadu v. Anandam Viswanathan [1989] 73 STC 1 where the printing and supply of question papers to a university was involved. This Court held that though there was sale of paper and ink, it was mere .....

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