1990 (11) TMI 351

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.... the printed material delivered by the assessee to its customers on payment of price or charges is liable to sales tax or not. The petitioner's case is that on orders of customers the assessee prepares bill books, cheque books, letter pads, etc., such a supply by the assessee of the printed material amounts to sale although the printed material can be made use of by the customers who place orders ....

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....conduct of the business by the assessee, it appears that the assessee has provided facility of sale of paper as well, in respect of which separate voucher is issued for sale of paper and the material is printed on that very paper in respect of which a separate voucher is issued. The printed material is thus prepared on the orders of the customers by way of works contract and supply of such printed....