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TMI Blog2019 (12) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... i And Mr. Justice R. Suresh Kumar For the Petitioner : Mr. S. Ramanathan For the Respondents : Mr.Mohammed Shaffiq Special Government Pleader (Taxes) ORDER DR.VINEET KOTHARI, J. The Assessee M/s.M/s.NPT offset (P) Ltd, has filed this Writ Petition under Article 226 of Constitution of India, aggrieved by the order of the Revisional order viz., the Joint Commissioner-II, Chennai for Assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsy is no longer res integra as the issue is covered by the Division Bench of this Court in the case of State of Tamil Nadu Vs. Premier Litho Works and Another reported in (2009) 26 VST 205 (Mad) in which the Division Bench of this Court has clearly held that supply of printed materials by the dealer to its customer constituted a works contract and not interstate sales. The relevant portion of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the dealer. The contractor undertaking to do the work would not necessarily be deemed to sell the materials by the fact that in the execution of the contract for work some materials were used and the property/goods so used, passed to the other party. Therefore there was no reason to interfere with the order of the single judge." 4. He further submitted that the said Judgment is affirmed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue Mr.Mohammed Shaffiq was unable to contradict the said submissions. 6. Having heard the learned counsel on either side, we are of the view that the Writ Petition deserves to be allowed and the impugned order of the Revisional authority i.e., The Joint Commissioner-II dated 08.07.1999 deserves to be set aside as this matter is squarely by the decision quoted supra and in view of the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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