https://www.taxtmi.com/caselaws?id=153435 The High Court of Madras determined that the transactions between the assessee and customers constituted sales of goods rather than works contracts under the Tamil Nadu General Sales Tax Act, 1959. The Court upheld the Tribunal's decision, ruling that the turnover from the printing work was taxable as sales of goods. Despite arguments regarding the nature of the transactions and precedents cited, the Court found that the order forms and pricing structure indicated sales of goods, leading to the dismissal of the petition. The assessee was directed to bear the State's costs and counsel fees. en-us Wed, 21 Apr 1982 00:00:00 +0530 Tue, 23 Jul 2013 15:47:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153435 The High Court of Madras determined that the transactions between the assessee and customers constituted sales of goods rather than works contracts under the Tamil Nadu General Sales Tax Act, 1959. The Court upheld the Tribunal's decision, ruling that the turnover from the printing work was taxable as sales of goods. Despite arguments regarding the nature of the transactions and precedents cited, the Court found that the order forms and pricing structure indicated sales of goods, leading to the dismissal of the petition. The assessee was directed to bear the State's costs and counsel fees. Case-Laws VAT and Sales Tax Wed, 21 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153435