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that in case of sale of all printed materials, the sales-tax was liable on the entire work. In that ... indivisible and the supply of printed materials is a sale liable to sales tax. In such a case charging separately
Supreme Court of India
- Cites 27 - Cited by 61 -
1989 AIR 962
- Full Document
under Section 2 (k) of the Sales-tax Act? 4. Whether such printed material supplied by a dealer ... which Sales-tax has been paid and used by the printing press in the production of printed materials become liable
Madhya Pradesh High Court
- Cites 6 - Cited by 10 -
AIR 1958 MP 30
- Samvatsar - Full Document
Court in Shikshak " Bandhu Karyalaya v. Commissioner of Sales Tax (printed at page 313 infra) 1980 UPTC 610 held ... indivisible and the supply of printed materials is a sale liable to sales tax. In such a case charging separately
Allahabad High Court
- Cites 26 - Cited by 0 -
1984 56 STC 300 All
- N Ojha - Full Document
printing press. He was assessed to sales tax for selling printed materials. He supplied paper from his own stock ... printed materials. The claim was that they were works contracts. The contention was not accepted by the sales tax authorities
Madras High Court
- Cites 5 - Cited by 5 -
1982 51 STC 28 Mad
- Sethuraman - Full Document
respondent herein subejcting all the printed materials executed on specific orders exigible to Sales Tax under Section ... materials executed on specific orders exigible to sales Tax under Section 3 of the Tamil Nadu General Sales Tax (TNGST
Madras High Court
- Cites 26 - Cited by 0 - Full Document
doubt that they were contracts of sale. In Sardar Printing Works v. Sales Tax Commissioner ... indivisible and the supply of printed materials is a sale liable to sales tax. Likewise, a Division Bench
Madhya Pradesh High Court
- Cites 10 - Cited by 0 -
1988 68 STC 245 MP
- N Ojha - Full Document
printed to order when all materials -paper, ink, etc.-are supplied by the presses is assessable to sales tax ... exempted from sales tax, again as item No. 10, sales of "paper meant for writing and printing. 4. Now none
Allahabad High Court
- Cites 5 - Cited by 12 -
1956 7 STC 661 All
- Full Document
taxed under the Act, I fail to see how such a transaction can be differentiated from, the printing of materials ... printing of job works will attract the levy of sales tax as the transaction will come under item
Kerala High Court
- Cites 3 - Cited by 11 -
1967 20 STC 278 Ker
- M Isaac - Full Document
Karnataka Sales Tax Act and Rule 3 of the Karnataka Sales Tax Rules, material portion whereof reads as under ... sale of printed material with a background of providing the concept is an indivisible activity liable to tax
Supreme Court of India
- Cites 19 - Cited by 11 - S Sinha - Full Document
whether this turnover is liable to be taxed under the Sales Tax Act. This will again depend on the question ... said that printed material is a 'produce', obviously it cannot be said that printed material is a product of paper
Kerala High Court
- Cites 5 - Cited by 7 -
1974 33 STC 68 Ker
- G Nair - Full Document
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