transaction was only a works
contract; the difference between a contract for work or service, and
a contract for sale, was whether property was vested ... such a
contract must be termed as a contract of sale, but not a contract
for work or service; printing and the subsequent sale
into contract with the dealers for purchase of paper and for job work and that no works contract was involved when the printed materials were ... supply of printed materials, it is only a sale of printed materials and not as a works contract. In the circumstances, rightly the Joint Commissioner
view that it was only when
the contract is for printing of materials and not for purchasing of material that the
circular may be applicable ... applicable
only in relation to work contract and does not cover contract of sale of goods. When all
the amounts were for outright purchase
printing of various items. It
was opined that the tax was required to be deducted from this amount as it was a
printing contract ... seen that these are for
purchase of printing and stationery and there is nothing like any works contract
having been carried out by the supplier
made for purchasing calendars with the name of the
company printed on it. The contract in question being for
sale and not being a works ... deduction of TDS the
assessee's submission was that the contract for printing calendar was
including material and was therefore the assessee
visited USA, met the complainants and there was a written contract in printed form, agreement for purchase of plot No.113 with the proposed residential
that no sales tax is payable on the supply of printed materials which were printed by assessee on the orders received from their customers ... printed materials, particularly in the context of printing of question papers, pointed out that in every case, the nature of the contract and the transaction
work. Therefore, the details about the contract labourers and the service particulars of the contract labourers are available only with the contractors who have been ... contract labourers who have been engaged by the contractors. Therefore, the respondents while absorbing the service of contract labourers have given a printed undertaking
respondent no.1 Vadodara Municipal Corporation while inviting
tenders for awarding contract for printing of the diaries for the
year 2015.
The relevant condition requires ... department has conveyed to him that presently there is no panel
for printing in existence.
As per respondent no.1, four agencies fulfill the
requirement
Pradeep Kumar S/o Late Ram Gopal Mahensaria through its Proprietor Durgha
Printing Works Rajendra Nagar, Near Golamber, P.S. Kadamkuan, District Patna.
.... .... Appellant
Versus ... appellant was awarded the contract of
printing and distributing the ration cards in the State, in
the year 2004. The agreement required making of caution
