1970 (2) TMI 118

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....ns have been referred to us: "(1) Whether under the facts and circumstances of the case, the Honourable Tribunal is correct in holding that in all cases where the dealer charged in the sale bills separately for the cost of paper, printing and binding, the cost of paper only should be taxed and not the full value charged.   (2) Whether the mere mention of cost of paper, printing charges ....

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.... be treated as part of the sale price." 2.. The short facts are that the assessee sold printed materials. In some cases paper was supplied to him, and mere printing was done on those papers. Such sales were exempted from sales tax as they were pure works contracts. There were however other cases in which the dealer himself supplied printed material. 3.. The first two assessing authorities we....

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....n agreement that he would separately pay for the papers and the seller would merely print on those papers. Such a case would be analogous to the first type of cases where the purchaser purchases the papers from outside and supplies the same to the printer. Another type of case would be where the purchaser does not enter into any separate agreement but merely asks the printer to supply printed mate....

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.... bills may constitute a piece of evidence for ascertaining the real intention of the parties entering into the agreement. Here, the factual position is clear. The agreement was for purchase of printed materials. Charging separately for the paper and printing does not alter the essential character of the agreement. 6.. We accordingly hold that the printed materials were liable to sales tax. The ....