https://www.taxtmi.com/caselaws?id=158019 Printing account books for a specific customer was treated, on the facts considered, as not amounting to a taxable sale of printed material because the books had no marketability or commercial value for sale to anyone else. The Madras HC applied the same principle previously accepted by the Supreme Court on similar facts and held that the transaction was not to be characterised as a works contract or a sale attracting sales tax. The Tribunal's order was left undisturbed, and the challenge to the levy failed. en-us Fri, 01 Jul 1994 00:00:00 +0530 Tue, 15 Oct 2013 12:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158019 Printing account books for a specific customer was treated, on the facts considered, as not amounting to a taxable sale of printed material because the books had no marketability or commercial value for sale to anyone else. The Madras HC applied the same principle previously accepted by the Supreme Court on similar facts and held that the transaction was not to be characterised as a works contract or a sale attracting sales tax. The Tribunal's order was left undisturbed, and the challenge to the levy failed. Case-Laws VAT and Sales Tax Fri, 01 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158019