2016 (8) TMI 801

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....s a registered dealer under the provisions of the erstwhile Tamil Nadu General Sales Tax Act has filed this writ petition challenging the revision notice dated 31.01.2005 calling upon the petitioner to explain as to why the transaction done by them should not be treated as sale and not as a works contract. 3. The petitioner is a co-operative society registered under the Tamil Nadu Co-operative Societies Act carrying on printing works. The petitioner has supplied the bill books, forms, registers etc., to the customers who have placed orders by utilizing their own paper. While so, for the assessment years 1997-98 and 1998-99, the Assessing Officer treated the same as sale and not as works contract, as against which the petitioner preferred a....

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....9, the orders were set aside by the Appellate Assistant Commissioner. The learned Additional Government Pleader placed reliance on the decision of the Hon'ble Division Bench of this Court in the case of State of Tamil Nadu v. Cornwallis Press and Another, [2004] 134 STC 174. 6. At the outset, it has to be pointed out that the reason assigned by the Assessing Officer stating that the finding rendered by the Appellate Assistant Commissioner for the assessment years 1997-98 and 1998-99 cannot be taken advantage by the petitioner is an untenable finding. The nature of transaction being identical as in the impugned assessment year also and the petitioner having succeeded before the Appellate Authority who had set aside the order passed by t....