https://www.taxtmi.com/caselaws?id=127293 Receipts for printing, perforating, numbering and binding were treated as pure labour charges because the paper component was shown separately, so they did not form works contract turnover for sales tax purposes. The receipt relating to civil court work was also below the taxable limit. Even when the items were aggregated, the total turnover did not cross the minimum threshold for tax liability, so the disputed amounts were not liable to sales tax and the assessment could not be sustained. en-us Fri, 19 Mar 1954 00:00:00 +0530 Wed, 06 Mar 2013 18:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127293 Receipts for printing, perforating, numbering and binding were treated as pure labour charges because the paper component was shown separately, so they did not form works contract turnover for sales tax purposes. The receipt relating to civil court work was also below the taxable limit. Even when the items were aggregated, the total turnover did not cross the minimum threshold for tax liability, so the disputed amounts were not liable to sales tax and the assessment could not be sustained. Case-Laws VAT and Sales Tax Fri, 19 Mar 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127293