2014 (9) TMI 919

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....iled by the proprietor of the Firm where as TTR No.108 of 2012 has been filed by the Firm. Briefly stated the case of the revisionist is that he is the approved printer by the Indian Books Association and in terms of the contract executed between the revisionist and the Pathya Pustak Adhikari, U.P., Lucknow he has been authorized to print the title covers of Nationalised Text Books to be used for class I to VIII. The case of the revisionist is that the title covers of the books are printed as per the specific design provided by the Pathya Pustak Adhikari, Department of Education, U.P. Lucknow and he has to print on the paper, the specific quality of which is also mentioned in the terms and conditions of the contract. After the covers are....

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....erred an appeal before the Commercial Tax Tribunal, U.P., Lucknow and the Tribunal has also endorsed the view taken by the Commissioner and held that the covers printed by the revisionist to be printed material taxable at 4% under Entry 100 of the Schedule II, Part A of the U.P. VAT Act, 2008. Learned counsel for the revisionist submitted that no book is complete without its cover and one cannot conceive of a book as existing which does not have cover and therefore, the cover is a part of the book and its identity cannot be treated as disparate from that of the rest part of the book. He further submitted that the revisionist is a printer, who prints the title cover of the Pathya Pustak under a contract executed between him and the Pathya....

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....r Entry 100 of the Schedule II, Part A of the U.P. VAT Act, 2008. What is not disputed between the parties is that the revisionist prints the title cover under the terms and conditions of a contract executed between him and the Pathya Pustak Adhikari, Department of Education, U.P. Lucknow for Nationalized Text Books for class I to VIII. The revisionist is not authorised to sell the title covers to anyone outside or in the open market. This clearly demonstrates that the entire purpose of printing the title cover is only for purposes of the Nationalized Text Books for use by the Government for Class I to VIII. In the circumstances supply of the title cover printed under a contract to the Pathya Pustak Adhikari, Department of Education, U.P....