1972 (5) TMI 49

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....ioner was assessed by the respondent, the Sales Tax Officer, Special Circle II, PaIghat, under the Kerala General Sales Tax Act, 1963, on a total turnover of Rs. 45,303.34 which represented the petitioner's gross receipts on account of cost of paper supplied for executing the orders for printing and also the printing charges. The petitioner claimed exemption in respect of a sum of Rs. 8,501.91, wh....

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....t a paper product. Item 42 was deleted from the schedule by the Kerala General Sales Tax (Amendment) Act, 1967. The result is that all the goods mentioned in that item would thereafter be taxable at all points of sale. The petitioner in the instant case has been assessed on that basis. Hence the above decision cannot help him. Therefore the question whether the petitioner is liable to be assessed ....

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....ything done by the dealer in respect of the goods sold at the time of, or before, the delivery thereof." In my view, the above explanation does not apply to the case, as what is supplied ultimately by the printer to the customer are not goods belonging to him. The printing of judgments is a conspicuous illustration. When a court places an order with a printer to print its Judgments on paper sup....