2015 (2) TMI 431

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....wal, Rakesh Ranjan Agrawal. Counsel for Opposite Party :- C.S.C. JUDGEMENT HON'BLE BHARATI SAPRU, J. 1. This revision has been filed by the State for the assessment year 1996-97 (U.P.) against the order of the Tribunal dated 04.11.2004. The questions of law referred to are hereunder:- "(A) Whether on the facts and circumstances of the case, the job work of printing comes w....

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....emical consumed in job work of printing, is transfer of property in goods as the ink is used for the purposes of printing ad the consumer has no concern with ink used in printing, quantity or cost except to that he has to get printed newspapers, as held in case of Commissioner, Sales Tax, Maharashtra Vs. M/s R.M.D.C. Press Pvt. Limited reported in 112 STC 307 ? (E) Whether the Tribunal wa....

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....sion of M/s Style Dyres, NOIDA, reported in 2000 NTN (Vol.25) 230 (Tribunal) as it has no application in the facts and circumstances of the present case ? (H) Whether the Trade Tax Tribunal, Bench-III, Ghaziabad was correct not to consider that the ink, chemical and coated pate looses its identity during the course of printing of newspapers, as such, the ink coated plates and chemicals ar....

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....t in support of its case ? (M) Whether the Tribunal was justified in levying the tax u/s 3F (2) (b) of the Act in respect of printed material supplied by the applicant to Ex. U.P. contract, who has sent the paper from outside state of U.P. in pursuance of prior contract and printed material was sent to same Ex. U.P. Party in pursuance of prior contract cannot be subjected to tax in view o....