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
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
Madhya Pradesh Electricity Board was to get the material printed and not to purchase printed material. [Emphasis here italicised in print, supplied). The charges were ... more importance is not to the paper on which printing is done particularly printed material itself which is of significance. In the case
assessee is to get the material printed as per the prescribed specifications and not to purchase printed material as available in the market. The charges ... assessee was to get the material printed and not to purchase the printed material. Charges are composite. The material was specially designed for the assessee
advertisements and
ancillary services. He further submits that the flex banner/printed material
bought by the customer needs to be mounted on the hoardings/Bill ... arranged to print the advertisement on vinyl/ flex board. Work related to
preparation/fabrication of hoardings structures and mounting of the printed
materials
appellants are engaged in the segment of printing and
providing printed "Trade Advertising Material" at the point of sale
to FMCG Companies which ... Explanatory Note:
49.11 - Other printed matter, including printed pictures and
photographs.
4911.10 -Trade advertising material, commercial catalogues
and the like
- Other:
Page 17
E/21974
materials
submitted by them as per specifications of the assessee. The materials obtained from the
above parties, according to AO, were printed labels, foils ... held
that .the printing on the material is incidental to supply of material i.e. sale of material.
The Bombay High Court in the case
Cardboard Material & Printing Co. ... vs Assessee on 18 March ... 1101/KOL/ 2015
Assessment Year: 2006-2007
The Cardbo ard Material & Printing Co. Private Limi ted,......... Appellant
7, Convent Road,
Kolkata
that the company has registration certificate with coverage of "binded printed materials and printed materials" allowing the company to purchase inter alia ... submitted that admittedly, the petitioner-company used printing inks for the purpose of printing, taxable printed materials including binded printed materials and for tax-free
