1955 (3) TMI 25

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the trans- action under consideration is a "works contract" as defined in section 2(i-1) of the Madras General Sales Tax Act, (IX of 1939). The undisputed facts of the case show that the plaintiff supplied articles of stationery such as bill books, account books, and other things to customers and during the year 1947-48 the turnover was Rs. 11,701-14-0 and in the next year 1948-49 the turnove....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....over showed during the particular year (1) a sum of Rs. 3,664-4-3 for receipt for civil court work, (2) a sum of Rs. 10,194-3-6 for print- ing, perforating, numbering and binding charges, and (3) a sum of Rs. 5,362-15-9 being the paper used by the press. The learned Judges have held with regard to item No. 2, that it cannot be considered to be taxable at all. As regards item No. 1, viz., receipt f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mplated by the statute at all.   My attention was drawn to a decision of the Privy Council in Dominion Press v. Minister of Customs and Excise(2), where their Lord- ships held that the appellants there who were suppliers at an agreed (1) [1954] 5 S.T.C 250; (1954) 2 M.L.J. 234. (2) [1928] A.C. 340. price of printed bill heads and other commercial stationery were liable to be taxed under th....