statement contained in a document and included in a printed material produced by a computer, subject to such conditions as may be prescribed
wise invoices based on the editions. (b) in the case of printed material like pamphlets, leaflets, diaries, calendars, T shirts etc, the amount payable ... campaign `Swachh Bharat', ABC has engaged a company GH for printing of one lakh pamphlets( at a total cost of one lakh rupees
Card Board Materials & Printing Co. ... vs Everlasting Procon Private Limited & ... on 22 November, 2017
IN THE HIGH COURT AT CALCUTTA ... Card Board Materials & Printing Co. Pvt. Ltd.
-vs-
Everlasting Procon Private Limited & Ors.
Mr. S.P. Roy Chowdhury
Mr. Dilip Kumar Chatterjee
Card Board Materials & Printing Co. ... vs Martin Burn Limited And Others on 10 February, 2017
Author: R.K. Bag
Bench ... Card Board Materials & Printing Co. Pvt. Ltd.
-Versus-
Martin Burn Limited and others.
With
C.O. 3453 of 2016
With
noted that the assessee is in possession of huge stock of printed
material. It was noticed by the Revenue that assessee has fixed vendors ... carry out printing material as per exacting specifications of the
assessee. It was thus, claimed by the Revenue that the transaction
towards obtaining the packing
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
order for destruction of all the blocks, dies,
instructional & teaching material, printed material
including information brochures, pamphlets, bills, receipt
books, advertisement material, stationery ... devices as well as
providing associated goods namely instructional and teaching
material, printed publications, teaching apparatus and instruments.
6. It is stated in the plaint
notes and printing materials and he has stated that all the
materials seized from the house of A4. Eventhough the printing materials
were sent ... Assistant
Director, who examined all the materials, has given an opinion that all the
materials were used for printing industries and the report
days from the date of
receipt of job / printed goods. In this case, printed material of inlay cards
and folders was lastly delivered ... printing. Merely alleging
the printing is defective, was not sufficient for defendant to avoid the
liability.
56. Raising an issue of defective printed goods
which has been incurred on
account of brochures, pamphlets and printed material is to be disallowed on
the ground that no TDS has been deducted ... products of the assessee by taking part in
exhibition, getting material printed and incur advertisement expenses in
this regard. The cost incurred by such retailers