https://www.taxtmi.com/caselaws?id=150218 In a printing job-work arrangement where the printer supplies paper and labour, the receipts are split into two components: paper cost and labour/printing charges. The stated legal position is that the statutory turnover concept does not extend to labour charges where the printer is not selling his own goods, so that component is not taxable as turnover. The cost of paper, however, remains part of taxable turnover. The document states that the assessment was unsustainable to the extent it included printing charges and that reassessment should exclude labour charges while retaining the paper cost. en-us Tue, 30 May 1972 00:00:00 +0530 Fri, 10 May 2013 13:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150218 In a printing job-work arrangement where the printer supplies paper and labour, the receipts are split into two components: paper cost and labour/printing charges. The stated legal position is that the statutory turnover concept does not extend to labour charges where the printer is not selling his own goods, so that component is not taxable as turnover. The cost of paper, however, remains part of taxable turnover. The document states that the assessment was unsustainable to the extent it included printing charges and that reassessment should exclude labour charges while retaining the paper cost. Case-Laws VAT and Sales Tax Tue, 30 May 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150218