statement contained in a document and included
in a printed material produced by a computer
(hereinafter referred to as a "computer print
thus:
―36B. Admissibility of micro films, facsimile
copies of documents and computer print outs as
documents and as evidence. --
(1) Notwithstanding anything contained ... 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
First Appellate Authority on the issue of tax liability of printing
materials supplied by the Assessee, which was claimed to be works
contract ... held as under:
"On the question whether the supply of printed materials
by the dealer to its customer constituted a works contract
respect of "2.
the computer print-out shall be the following, namely:-
(a) the computer print-out containing the statement was
produced ... final products by the appellants, but admissibility of the
printed material under the said Section, has been made
subject to the fulfillment of certain conditions
duty. M/s Ayodhya Graphics has been alleged
to have supplied printed packaging material under Kuchha Slips. He
also gave details of the purchase ... LTCPL under RRs having Description of Filter Papers, Yeast, Packing
Materials, Advertising Materials etc. In his submissions before the
Adjudicating Authority he denied to have
section (1) in respect
of the computer print-out shall be the following, namely:-
(e) 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
rest two files were un password protected from which
the said nine print outs [Doc. No. 01/DGCEI/JRU/BFCL ... statement contained in a document and included in a
printed material produced by a computer (hereinafter
referred to as a "computer printout
Aanchal Polypack is a manufacturing unit engaged in the
manufacture of printed laminated rolls used for packing of Gutkha in
pouches ... perfume (compound) and powder weighing 24.70 kgs.. Besides the
above raw materials, the printed packing material for the pouches and
the packets is also required
statement contained in a document and included in a printed material
produced by a computer (hereinafter referred to as a "computer print ... statement contained in a document and included in a
printed material produced by a computer. Therefore, it clearly has
the effect of excluding any other
print outs and therefore the computer print outs are
not stand alone document. The print outs have been
corroborated by the statements. Thus computer print ... statement contained in a document and included in a
printed material produced by a computer (hereinafter referred
to as a ―computer print