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    <title>2015 (3) TMI 1161 - MADRAS HIGH COURT</title>
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    <description>The Supreme Court (SC) ruled in favor of the assessee, holding that sales tax was not payable on the supply of printed materials printed on orders from customers. The court emphasized the importance of distinguishing between works contract and sale by determining the intention of the parties in such transactions. Referring to past judgments, the court concluded that transactions involving printed materials for specific customers do not attract sales tax, ultimately dismissing the tax case revision brought by the Revenue.</description>
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      <description>The Supreme Court (SC) ruled in favor of the assessee, holding that sales tax was not payable on the supply of printed materials printed on orders from customers. The court emphasized the importance of distinguishing between works contract and sale by determining the intention of the parties in such transactions. Referring to past judgments, the court concluded that transactions involving printed materials for specific customers do not attract sales tax, ultimately dismissing the tax case revision brought by the Revenue.</description>
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