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
therefore treated by him as a sale of educational charts (printed materials) and was assessed to tax at 10%.
2.1. During the appeal, the assessee ... work of printing from the customer, where the customer supplies paper and other goods required (printing ink, binding/stitching materials, etc.) it will
therefore treated by him as a sale of educational
charts (printed materials) and was assessed to tax at 10%.
2.1. During the appeal, the assessee ... work of printing from
the customer, where the customer supplies paper and other goods required
(printing ink, binding/stitching materials, etc.) it will
allowed the appeal by an order dated 31.7.2001, holding that the
printed materials supplied by the Assessee to their customers constituted a
works contract ... printing, the 'labels' would serve not purpose. So the
'labels' are the products of the printing industry (Printing Industry
another occasion to
examine the issue with specific reference to printing materials in Sarvodaya
Printing Press Vs. State of Maharashtra . The Full Bench ... held that the
paper and ink used in printing passes to the customer after printing and
become the property of the customer by theory
such printing ink is used in the job work of printing. Therefore, a new commodity of printing ink emerges out and such printing ... printing ink is used, it amounts to transfer of property and the printing ink is visible and tangible even after printing and accordingly the printing
been seized from the accused, what was seized are only the printing materials and camera, which were available in the open market ... sent for examination.
10.In the above circumstances, by seizing of printing materials, only the accused cannot charged for the offences under Section
holding that no sales tax is payable on the supply of printed materials which were printed by the assessee on the orders received from their ... Tribunal is right in proceeding on the footing that since the printed materials supplied by the assessee have no commercial value in the sense that
full access to all records and study materials, notes and other printed materials, took away many copies and extracts with the fraudulent intention ... fiduciary capacity had easy access to all the records and study materials, printed materials etc. and has clandestinely taken away many copies and extracts with
full access to all records and study materials, notes and other printed materials, and took away many copies and extracts with the fraudulent intention ... fiduciary capacity had easy access to all the records and study materials, printed materials etc. and has clandestinely taken away many copies and extracts with
