1990 (12) TMI 308

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....mil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, holding that besides printing charges for question papers and court judgments, labour charges in relation thereto should also be excluded. The Tribunal has opined that "on an examination of the order book, the stock book and the bill books for sale of paper and for labour charges we are of the view and opinion that the appell....

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....unt, to sell the materials. Whether or not and which part of the job-work relates to that depends, as mentioned hereinbefore, on the nature of the transaction. A contract for work in the execution of which goods are used may take any one of the three forms as mentioned by this Court in Government of Andhra Pradesh v. Guntur Tobaccos Ltd. [1965] 16 STC 240." It is relevant here to notice that th....