2020 (1) TMI 1464

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.... petitioner. N. Inbarajan  for respondent No. 1. ORDER The State of Tamil Nadu has preferred this writ petition against the order of the Tamil Nadu Sales Tax Appellate Tribunal dated September 26, 1997, by which, the learned Tribunal upheld the remand made by the first appellate authority on the issue of tax liability of printing materials supplied by the assessee, which was claimed ....

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....supply of printed materials by the dealer to its customer constituted a works contract and not inter-State sales : Held, dismissing the appeal, that what was supplied by the dealer was only labels on which certain particulars had been printed to suit the requirements of a particular customer. The labels, by themselves, could not really be sold in the open market, since without the product....