Printed materials (labels) supplied by the assessee have no...
High Court Rules Labels Lack Commercial Value, Exempt from Sales Tax Due to Work and Labor Nature.
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VAT and Sales TaxDecember 30, 2013Case LawsHC
Printed materials (labels) supplied by the assessee have no commercial value in the sense that they cannot be marketed in the open market, the impugned transactions were purely ones of work and labour and not liable to sales tax - HC