2012 (12) TMI 961

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....that both contracts are works contract and taxable at 13.5 per cent as per entry at Sl. No. 2 of the Fifth Schedule to the Assam Value Added Tax Act, 2003." The case of the petitioner is that it publishes newspaper which is got printed on job-work basis from respondent No. 3. The question which arose in respect of tax liability in transaction of the printing job was whether tax is attracted on the value of ink and other materials in execution of printing work when printing paper was supplied by the petitioner and ink was used by the printer. The question was referred to the Commissioner under section 105 of the Act, at the instance of the printer and the same has been answered in the manner already indicated above. It was held that trans....

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....at in view of the above judgments, no sale of goods is involved in executing the work of printing merely because the printer has used the ink in the process. The use of ink in the process cannot be held to be transfer of goods by the printer to the person for whom a printing job has been executed. The view taken by the Bombay High Court in R.M.D.C. Press Pvt. Ltd. [1999] 112 STC 307 (Bom) fully supports the assessee and is in consonance with the view taken by the honourable Supreme Court in Bharat Sanchar Nigam Ltd. v. Union of India [2006] 3 VST 95 (SC); [2006] 145 STC 91 (SC); [2006] 282 ITR 273 (SC); [2006] 3 SCC 1. In Bharat Sanchar Nigam Ltd. [2006] 3 VST 95 (SC); [2006] 145 STC 91 (SC); [2006] 282 ITR 273 (SC); [2006] 3 SCC 1, it was ....