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of <h1>High Court rules in favor of taxpayer on sales tax issue, overturns Tribunal decision</h1> The High Court of Madras ruled in favor of the taxpayer, holding that sales of printed materials and cleaning materials were not subject to taxation under ... - The High Court of Madras allowed the tax case, stating that sales of printed materials like cinema tickets and wall posters cannot be taxed as works contract. The purchase of wax and cotton waste for cleaning printing machinery also cannot be taxed under section 7-A of the Act. The Tribunal's decision to include the cleaning materials in the taxable turnover was overturned. No costs were awarded. (Case Citation: 1990 (11) TMI 402 - MADRAS HIGH COURT)
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