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
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 ... 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
opposite party is a printing press and deals in paper and printing materials, etc. The opposite party during the years in question supplied printed letter ... from the work of binding and/or printing, the turnover shall not be taxable if the printed material is on locally purchased paper inasmuch
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
noticed that the company was doing the business of selling printed materials and blocks and bills raised clearly showed that the contract ... printed material and blocks made for purpose of printing the contents of the printed material. It was, however, argued with the assistance of some other
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
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
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
