https://www.taxtmi.com/caselaws?id=192139 The court ruled in favor of the assessee, determining that the contract for the supply of examination papers, envelopes, and other printed material constituted a works contract rather than a job work. The entire contract was considered a works contract and exempt from tax, as it could not be split into separate parts for taxation purposes. The turnover of paper and envelopes was also deemed not liable to tax, as it was part of a composite contract involving the supply of printed examination papers along with packaging and delivery services. The revision was allowed, and costs were granted to the assessee. en-us Thu, 12 Apr 1979 00:00:00 +0530 Tue, 16 May 2017 14:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192139 The court ruled in favor of the assessee, determining that the contract for the supply of examination papers, envelopes, and other printed material constituted a works contract rather than a job work. The entire contract was considered a works contract and exempt from tax, as it could not be split into separate parts for taxation purposes. The turnover of paper and envelopes was also deemed not liable to tax, as it was part of a composite contract involving the supply of printed examination papers along with packaging and delivery services. The revision was allowed, and costs were granted to the assessee. Case-Laws VAT and Sales Tax Thu, 12 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192139