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

..... 1,71,356.30 representing sales of 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... only a works contract. See the observations 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....