1951 (11) TMI 14

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....le price of printed goods for which the paper was provided by itself. The Assessing Officer-the Assistant Commissioner-rejected the applicant's claim for exclusion of this sum from the taxable turnover. The Commissioner, in appeal, maintained the rejection of the claim and the result is this application for revision of the Commissioner's order. It may be added that the assessment relates to the very first quarter after the coming into force of the Act. 2.. The learned counsel for the applicant has confined himself practically to one single argument. He points out that where the paper is provided by the customer, the transaction of supply to him of the printed goods (the paper supplied by the customer with the printing done on it by the a....

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.... the paper. When we come to the second type of transaction, however, the position is different. What is transferred to the customer is not merely the intangible effect or outcome of the printer's work, but also the property in the paper on which such work has been done and which, at no time in the past, belonged to the customer. The printed goods as the paper with the printing done on it may be called-clearly come within the definition of goods contained in Section 2(d). The conclusion is, therefore, in escapable that in the first type of transaction where the paper is supplied by the customer, there has been no sale and that in the second type of transaction, where the paper is provided by the printer, there has been a sale. 4.. Next, l....