https://www.taxtmi.com/caselaws?id=9433 HC held that the supply of printed packing labels amounted to a contract of sale, not a works contract, and allowed the appeals, quashing and setting aside the impugned orders. The Tribunal erred in rejecting review on procedural grounds and improperly relied on Single Bench jurisdictional objections; procedural deficiencies (e.g., court fee) should not bar merits adjudication once an appeal is admitted. The HC directed that the Tribunal should have decided the appeal for the relevant year on merits, but declined to remand the second year's matter. en-us Mon, 08 Mar 2004 00:00:00 +0530 Wed, 24 Sep 2025 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9433 HC held that the supply of printed packing labels amounted to a contract of sale, not a works contract, and allowed the appeals, quashing and setting aside the impugned orders. The Tribunal erred in rejecting review on procedural grounds and improperly relied on Single Bench jurisdictional objections; procedural deficiencies (e.g., court fee) should not bar merits adjudication once an appeal is admitted. The HC directed that the Tribunal should have decided the appeal for the relevant year on merits, but declined to remand the second year's matter. Case-Laws Income Tax Mon, 08 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9433