https://www.taxtmi.com/caselaws?id=154109 The High Court upheld the Tribunal's decision that there were two distinct contracts involved in the supply of printed materials by the assessees: one for material supply and the other for labor charges. The Court affirmed the separation of turnover into two parts, exempting the sales of paper and paper boards as second sales under the Tamil Nadu General Sales Tax Act, 1959. The Revenue's challenge was dismissed, as there was no evidence to dispute the Tribunal's findings. The Court also rejected the Revenue's argument that these sales were first sales, noting the consistent exemption granted to the assessees for second sales. The tax case was dismissed, and costs were awarded to the assessee. en-us Wed, 30 Mar 1983 00:00:00 +0530 Wed, 07 Aug 2013 17:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154109 The High Court upheld the Tribunal's decision that there were two distinct contracts involved in the supply of printed materials by the assessees: one for material supply and the other for labor charges. The Court affirmed the separation of turnover into two parts, exempting the sales of paper and paper boards as second sales under the Tamil Nadu General Sales Tax Act, 1959. The Revenue's challenge was dismissed, as there was no evidence to dispute the Tribunal's findings. The Court also rejected the Revenue's argument that these sales were first sales, noting the consistent exemption granted to the assessees for second sales. The tax case was dismissed, and costs were awarded to the assessee. Case-Laws VAT and Sales Tax Wed, 30 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154109