https://www.taxtmi.com/caselaws?id=127404 Supply and printing of stationery by a press using its own materials was treated as a works contract, not a mere sale of goods. The court noted that the absence of a separate split between paper value and labour charges did not make the entire consideration taxable as turnover. The statutory 70:30 allocation for works contracts applied, and on that basis the taxable amount for each year fell below the assessable limit. Sales tax on the full turnover was therefore unsustainable, and the assessee's challenge to the assessment succeeded on the merits of classification. en-us Thu, 03 Mar 1955 00:00:00 +0530 Fri, 08 Mar 2013 14:46:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127404 Supply and printing of stationery by a press using its own materials was treated as a works contract, not a mere sale of goods. The court noted that the absence of a separate split between paper value and labour charges did not make the entire consideration taxable as turnover. The statutory 70:30 allocation for works contracts applied, and on that basis the taxable amount for each year fell below the assessable limit. Sales tax on the full turnover was therefore unsustainable, and the assessee's challenge to the assessment succeeded on the merits of classification. Case-Laws VAT and Sales Tax Thu, 03 Mar 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127404