2010 (12) TMI 1095

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....ution of works contract ? (2) Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal has rightly treated the printing work as job-work in the light of the decision of the honourable Supreme Court in the case of Associated Cement Companies Ltd. v. Commissioner of Customs [2001] 124 STC 59 (SC); [2001] 2 JT SC 141 ?" The respondent-assessee (hereinafter referred to as, "the assessee") was engaged in printing of lottery tickets. The printing was carried on the paper supplied by the parties. The ink and processing material including chemicals, used in the printing, have been provided by the assessee. The assessing authority levied tax on the value of ink and processing material used in the printing under sectio....

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..... Press Pvt. Ltd. reported in [1999] 112 STC 307 (Bom); [1999] 14 NTN 132 (Bom). Being aggrieved by the order of the Tribunal, the Revenue filed the present revisions raising the aforesaid questions of law. In the revision, the Revenue has only disputed the order of the Tribunal so far as it upheld the order of the Deputy Commissioner (Appeals) deleting the tax on the ink and other processing materials, including chemicals, etc., which have been used in the printing. The Revenue has not disputed the order of the Tribunal deleting the tax on the packing materials. Heard Sri B.K. Pandey, learned standing counsel and Sri Ashok Kumar, Advocate appearing on behalf of the respondent-assessee. The learned standing counsel submitted that i....

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.... to the customers. In the case of Commissioner of Sales Tax, Mumbai v. Hari and Company reported in [2006] 148 STC 92; [2006] 31 NTN 398, the Division Bench of the Bombay High Court held that in the photocopying, ink is passed on to the customers. Sri Ashok Kumar, counsel for the assessee submitted that in the process of printing the ink loses its identity. Therefore, it does not pass on to the customers. He further submitted that the chemical is consumed in the process and, therefore, it does not pass on to the customers inasmuch as under section 3F of the Act the value of consumable is not liable to tax. I have considered the rival submissions of the parties and the impugned orders. In my view the order of the Tribunal is not ....