1990 (11) TMI 402

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f printed materials such as cinema tickets, wall posters, etc., and another turnover amounting Rs. 1,413.30 subjected to tax under section 7-A of the Tamil Nadu General Sales Tax Act, 1959 representing purchase of wax, cotton waste, etc., used for cleaning printing machinery. The learned counsel for the petitioner placed reliance on the decision reported in State of Tamil Nadu v. Anandam Viswanath....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rvations in Court Press Job Branch, Salem v. State of Tamil Nadu [1983] 54 STC 382 (Mad.); [1983] 4 SISTC 105 (Mad.) and Commissioner of Sales Tax v. Ratna Fine Arts Printing Press [1984] 56 STC 77 (MP)." (Emphasis* supplied) 2.. In view of the above recent judgment of the Supreme Court, we have no doubt that the sales of printed materials like cinema tickets, wall posters, etc., cannot be subjec....