2007 (6) TMI 502

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....ks, reported a total and taxable turnover of Rs. 58,99,762.45 and Rs. 4,47,442.65, respectively under the CST Act and claimed exemption for Rs. 2,31,983 as inter-State coolie printing receipts and a sum of Rs. 52,20,336.80 as printing works done intended for single user. That has been rejected by the assessing officer, on the premise that the transaction cannot be regarded as a works contract and ....

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....l for a particular customer as per the specification designed for that customer. The issue has been settled by the honourable Supreme Court in State of Tamil Nadu v. Anandam Viswanathan [1989] 73 STC 1, Builders Association of India v. Union of India [1989] 73 STC 370 wherein it was held as follows: (page 14) ". . . Where the finished product supplied to a particular customer is not commerci....