https://www.taxtmi.com/caselaws?id=163218 An unregistered association may maintain a tribunal application through an interested member acting in a representative capacity, where the governing Act and rules do not specify who may file and no prejudice is shown from any procedural defect. The article also states that printing computer papers and stationery to client specifications is not a works contract under the West Bengal Sales Tax Act, 1994, because the statutory definition of works contract excludes the relevant manufacturing activity and the rules expressly take production of such stationery outside manufacturing. On that basis, the printing activity is treated as conversion of materials under an agreement, not a taxable works contract. en-us Fri, 19 Jan 2007 00:00:00 +0530 Tue, 25 Mar 2014 17:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163218 An unregistered association may maintain a tribunal application through an interested member acting in a representative capacity, where the governing Act and rules do not specify who may file and no prejudice is shown from any procedural defect. The article also states that printing computer papers and stationery to client specifications is not a works contract under the West Bengal Sales Tax Act, 1994, because the statutory definition of works contract excludes the relevant manufacturing activity and the rules expressly take production of such stationery outside manufacturing. On that basis, the printing activity is treated as conversion of materials under an agreement, not a taxable works contract. Case-Laws VAT and Sales Tax Fri, 19 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163218