1967 (8) TMI 114

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....d the cost of materials in printing work or of outright sales of finished commodity. The finding of the Tribunal is that what was sold was only a finished product. The assessee relied on certain bills which showed the cost of materials and labour charges. The Tribunal, however, finds that the separate entries were only a make-believe apportionment for the purpose of sales tax. It is strenuously....

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....e shall not disturb. It is true that as counsel for the assessee argues in certain earlier cases a dissection of the total consideration for supply of printed materials was made and a deduction of labour charges was permitted. This was upon the view that the contract should be taken to be one for supply of materials to the customer for a consideration and to bestow labour on such materials. Dec....