2007 (6) TMI 503

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.... order made by the Sales Tax Appellate Tribunal (Additional Bench), Madurai, in MTSA No. 537 of 1999, dated March 30, 2000, wherein the order of the first appellate authority has been confirmed by reversing the order of the assessing officer, who held that in respect of a turnover to a sum of Rs. 18,39,869, the transactions are outright sale and it is not a works contract. The assessment year i....

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....y for inter-State works contract and gave a finding that the first respondent was entitled to claim exemption and remitted the matter back to the assessing officer for the purpose of redoing the assessment. The operative portion of the order of the first appellate authority is as under: "In view of the above facts and falling in line with the decisions taken in MTA 660 of 1994 to 664 of 1994 dated....

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....s in respect of its transaction of making biscuit boxes and labels for a particular customer known as M/s. Cookies India (P) Ltd., 15/638, Chiyyaram, Tirchur, Kerala State. The activities carried out by the first respondent, as could be seen, were embossing, scoring and pasting cookies cashew drops on biscuit boxes and lamination thereon. The entire transaction is in respect of a particular cus....