https://www.taxtmi.com/caselaws?id=155512 The court classified printed materials such as cheque books, registers, letter pads, bonds, forms, share certificates, and ration cards as the sale of finished goods rather than works contracts. Items falling under these categories were deemed taxable. However, annual audit reports, financial statements, and pamphlets were considered works contracts not subject to sales tax. The court partly allowed the writ petition, quashing orders related to works contracts while upholding those concerning the sale of finished goods. The Additional Sales Tax Officer was directed to issue fresh assessment orders, and each party was to bear its own costs. en-us Tue, 10 Nov 1987 00:00:00 +0530 Thu, 05 Sep 2013 11:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155512 The court classified printed materials such as cheque books, registers, letter pads, bonds, forms, share certificates, and ration cards as the sale of finished goods rather than works contracts. Items falling under these categories were deemed taxable. However, annual audit reports, financial statements, and pamphlets were considered works contracts not subject to sales tax. The court partly allowed the writ petition, quashing orders related to works contracts while upholding those concerning the sale of finished goods. The Additional Sales Tax Officer was directed to issue fresh assessment orders, and each party was to bear its own costs. Case-Laws VAT and Sales Tax Tue, 10 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155512