https://www.taxtmi.com/caselaws?id=149981 The High Court of Orissa held that printed materials sold by a dealer, with separate charges for paper and printing, are subject to sales tax. The Court determined that the nature of the agreement for the supply of printed materials dictates the tax liability, taxing the entire value of the printed materials rather than just the cost of paper. The Court disagreed with the Tribunal's decision to only tax the paper cost and ruled in favor of taxing the entire value of the printed materials, confirming the tax liability on the dealer. en-us Thu, 12 Feb 1970 00:00:00 +0530 Tue, 07 May 2013 14:31:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149981 The High Court of Orissa held that printed materials sold by a dealer, with separate charges for paper and printing, are subject to sales tax. The Court determined that the nature of the agreement for the supply of printed materials dictates the tax liability, taxing the entire value of the printed materials rather than just the cost of paper. The Court disagreed with the Tribunal's decision to only tax the paper cost and ruled in favor of taxing the entire value of the printed materials, confirming the tax liability on the dealer. Case-Laws VAT and Sales Tax Thu, 12 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149981