1954 (3) TMI 41

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....three years, this petition is only with reference to the assess- ment of one year, 1950-51. The assessee was described as a job printer, and during the assessment year 1950-51 he was assessed to a total turn- over of Rs. 19,921-7-6. This was made up of three items: (1) Receipt for Civil Court work ... Rs. 3,664 4 3 (2) Printing, perforating, numbering and binding charges ... 10,194 3 6 (3) Paper u....

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....he Court, the assessee charged the customers separately for the paper and separately for the printing charges. We are unable to follow the reasoning of the Tribunal when it is stated: "If the customer had advanced money for the purchase of paper separately and if the printer can show that the paper used for printing has been specifically purchased on behalf of the customer this might probably be a....

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....rges separately the labour charges did not come within the scope of the definition of works contract, and as pure labour charges they were not taxable; as the taxable turnover was below the minimum it was not liable to be taxed. That no doubt leaves the first item, receipt for Civil Court work, Rs. 3,664-4-3. Even if this be viewed as a works contract-and we are not called upon to express any opin....