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<h1>High Court dismisses tax revision cases for educational institution printing contract, finding it work and labor, not sale of goods.</h1> The High Court ruled in favor of the respondent, dismissing the tax revision cases for the assessment years 1966-67 and 1968-69. It held that the contract ... - Issues:The issues involved in this case are whether the printing charges and block-making charges should be included in the assessable turnover for the assessment years 1966-67 and 1968-69, and whether the contract for printing question papers for educational institutions constitutes a sale of goods attracting sales tax.Assessment Year 1966-67:The respondent entered into contracts with educational institutions for printing question papers, and the dispute arose regarding the inclusion of printing charges and block-making charges in the taxable turnover. The Government contended that the entire amount should be taxable, while the respondent argued that the contract was for work and labor, not for the sale of goods. The Tribunal held that only the value of paper should be included in the turnover, considering the confidential nature of printing question papers. The High Court agreed, stating that the contract was a composite one for work and sale of paper, falling under the category of work and labor, not involving the sale of goods.Assessment Year 1968-69:Similarly, for this assessment year, the same dispute regarding the inclusion of printing charges and block-making charges in the taxable turnover arose. The High Court reiterated that the contract for printing question papers was a composite one, involving work and sale of paper, and not a sale of goods. The Court emphasized the confidential nature of printing question papers, distinguishing it from other printed materials, and held that the charges for block-making should also not be included in the taxable turnover.Legal Principles:The Court referred to legal principles distinguishing between contracts for work and labor and contracts for the sale of goods. It highlighted that the main object of a contract for sale is the transfer of property in a chattel to the buyer, which was not the case in the contract for printing question papers. The Court also cited a Supreme Court decision emphasizing that the work and labor bestowed must not end in something that can be sold for the contract to be considered one for work and labor, not for the sale of goods.Conclusion:The High Court dismissed the tax revision cases, ruling in favor of the respondent. It held that the contract for printing question papers for educational institutions was a contract for work and labor, not for the sale of goods, and therefore, the printing charges and block-making charges should not be included in the taxable turnover. The Court's decision was based on the unique and confidential nature of printing question papers, distinguishing it from other printed materials.
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