https://www.taxtmi.com/caselaws?id=163218 Printing computer papers and stationery to client specifications falls outside the works-contract charging concept where the statutory definition excludes the relevant manufacturing process and the rules specifically exclude making computer stationery from paper from manufacturing. The activity is characterised as conversion of materials into printed stationery under agreement, rather than a works contract merely because materials are used. An unregistered association lacks separate capacity to sue in its own name, but an interested member may pursue proceedings in a representative capacity with Tribunal permission; an admitted application is not defeated where non-compliance causes no prejudice. 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 Printing computer papers and stationery to client specifications falls outside the works-contract charging concept where the statutory definition excludes the relevant manufacturing process and the rules specifically exclude making computer stationery from paper from manufacturing. The activity is characterised as conversion of materials into printed stationery under agreement, rather than a works contract merely because materials are used. An unregistered association lacks separate capacity to sue in its own name, but an interested member may pursue proceedings in a representative capacity with Tribunal permission; an admitted application is not defeated where non-compliance causes no prejudice. Case-Laws VAT and Sales Tax Fri, 19 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163218