2002 (10) TMI 766

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.... a printing press. According to the assessee, it is only engaged in the execution of job-works. Of course, the assessee purchases raw materials, such as, printing ink, paper, cards, etc., for the execution of the said work. In the assessment for the year 1991-92, the assessee claimed exemption under the Notification S.R.O. No. 364/88. The assessing authority rejected the said claim on the ground t....

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....ification S.R.O. No. 364/88 the raw materials must be supplied by the customers or they must be purchased in the name of the customers. It was further observed that in the absence of any reliable and convincing piece of evidence, it cannot be said that the nature of work carried on by the assessee is only the execution of contract work. He accordingly held that the assessee is not entitled to exem....

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....l in declining to grant the relief under the said notification for this year. The counsel also submits that the petitioner had executed only job-works as per the orders of the customers which can be ascertained from the various documents maintained by the assessee. The learned Government pleader appearing for the respondent on the other hand submits that the assessee had not produced any material ....

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....and the appellate authorities have mainly rejected the claim for exemption on the ground that the assessee had purchased the raw materials. As we have already noted, whether the raw materials are purchased by the assessee or supplied by the customer, is irrelevant for the grant of exemption under the notification. The only question to be considered is whether the turnover is the result of a contra....