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    <title>1951 (11) TMI 8 - MADHYA PRADESH HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=127151</link>
    <description>A determination under Section 19 was held to be advisory rather than a binding judicial or quasi-judicial order, so no appeal lay against it because the parties could accept or reject it at their own risk in later assessment proceedings. On the substantive sales issue, the supply of printed goods by a printer using his own materials was treated as a sale within Section 2(g), because property in the goods passed to the customer and the transaction fell within the main definition of sale rather than a mere works contract. The appeal was therefore not maintainable and the tax objection failed.</description>
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    <pubDate>Sat, 10 Nov 1951 00:00:00 +0530</pubDate>
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      <title>1951 (11) TMI 8 - MADHYA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=127151</link>
      <description>A determination under Section 19 was held to be advisory rather than a binding judicial or quasi-judicial order, so no appeal lay against it because the parties could accept or reject it at their own risk in later assessment proceedings. On the substantive sales issue, the supply of printed goods by a printer using his own materials was treated as a sale within Section 2(g), because property in the goods passed to the customer and the transaction fell within the main definition of sale rather than a mere works contract. The appeal was therefore not maintainable and the tax objection failed.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Sat, 10 Nov 1951 00:00:00 +0530</pubDate>
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