https://www.taxtmi.com/caselaws?id=444767 The dominant issue was whether printing of books and periodicals by a printer using its own paper under customer orders constituted a "sale" eligible for exemption under G.O. Ms. No. 625 or a "works contract" under the APGST Act, 1957. The HC held the transaction was a works contract because the contract was for printing services with composite use of paper and printing, the materials were inseparable, and the printer could not independently sell the printed goods; treating it as a sale would also distort the statutory scheme by enabling the publisher to claim exemption as a second sale and would erase the distinction between book printing and other job printing. The Tribunal's view was affirmed and the tax revision cases were dismissed. en-us Mon, 16 Oct 2023 00:00:00 +0530 Fri, 09 Jan 2026 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444767 The dominant issue was whether printing of books and periodicals by a printer using its own paper under customer orders constituted a "sale" eligible for exemption under G.O. Ms. No. 625 or a "works contract" under the APGST Act, 1957. The HC held the transaction was a works contract because the contract was for printing services with composite use of paper and printing, the materials were inseparable, and the printer could not independently sell the printed goods; treating it as a sale would also distort the statutory scheme by enabling the publisher to claim exemption as a second sale and would erase the distinction between book printing and other job printing. The Tribunal's view was affirmed and the tax revision cases were dismissed. Case-Laws VAT / Sales Tax Mon, 16 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444767