such printed question papers or printed mat-
ters entails primarily the confidence, and secondly the
skill and to a very small measure the material ... such articles are printed and sold to the
customers, what is sold is not paper or paper
products but printed materials which are
finished products
statement contained in a document and included in a printed material produced by a computer (hereinafter referred to as a "computer print ... section (1) in respect of a computer print out shall be the following, namely:- (a) the computer print out containing the statement was produced
statement contained in a document and included in a printed material produced by a computer (hereinafter referred to as a "computer printout"), if the conditions
assesses because :
(a) The paper used for printing cannot be again utilized for printing of any other material.
(b) Printing had not been done ... buyer was to get the material printed as per the prescribed specifications and not to purchase printed material as available in the market
statement contained in a document and included in a printed material produced by a computer, subject to such conditions as may be prescribed
assessee and held as follows :-
"..... paper, when printed, becomes printed material, which is different from paper and paper product within this meaning of item ... When such articles are printed and sold to the customers, what is not paper or paper products but printed materials which are finished products. Such
object of the MPEB was to get the material printed and not to purchase printed material. The charges were composite. The books were specially designed ... more importance is not to the paper on which printing is done particularly printed material itself which is of significance. In the case
wrongly alleged that printed flexible films, plastic laminated tubes, printed boxes and cartons, printed wrappers, etc. were printed according to the specifications of their, company ... purchase order for purchase of the raw materials with printing thereon. The printing of raw materials cannot be segregated as separate contract of printing materials
object of the MPEB was to get the material printed and not to purchase printed material. The charges were composite. The books were specially designed ... that the printing order that has been undertaken was a works contract will not automatically mean that any contract where printed materials are supplied, even
produce `articles' or `things' as the printed material was different
from the raw material used in producing them, namely, paper and ink. Thus ... contention on behalf of the revenue that
since binding of printed material was not done by Unit Nos. 2 & 3 in all cases
