1998 (3) TMI 646

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.... directed against the order of the Sales Tax Appellate Tribunal holding that the material used by the assessee for processing work undertaken on behalf of the customer could not be taxed. The assessee is engaged in the business of printing magazines. The printing work is done on paper supplied by the customer. In order to carry out this printing work the assessee has purchased film, chemicals and ....

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....ve been transferred. Though this argument is attractive, this is a situation which has been specifically taken care of by a subsequent amendment to the Constitution as well as the definition of "works contract" under section 2(t) and explanation under section 2(c) in regard to the definition of "sale" in the Andhra Pradesh General Sales Tax Act, 1957. It is only after that amendment in 1995, pe....