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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 18 - Cited by 50 -
1989 AIR 962
- S Mukharji - 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 8 - Cited by 7 -
AIR 1958 MP 30
- Samvatsar - Full Document
work of binding and/or printing. 9. In Sardar Printing Works v. Sales Tax Commissioner ... indivisible and the supply of printed materials is a sale liable to sales tax. In such a case charging separately
Allahabad High Court
- Cites 28 - Cited by 4 -
1984 56 STC 300 All
- N Ojha - 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 13 - Cited by 2 -
1988 68 STC 245 MP
- N Ojha - Full Document
tax under the Karnataka Sales Tax Act. 12. On the other hand, in the case of Commissioner of Sales Tax ... facts, what attracts tax is the sale of printed material and blocks made for purpose of printing the contents
Karnataka High Court
- Cites 10 - Cited by 1 -
1991 81 STC 394 Kar
- M C Urs - 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
High Court of Madhya Pradesh in Sardar Printing Works v. Sales tax Commissioner Dixit J. (as he then was) there ... manufacturer and when the printed material was sold to the customers, there was a sale of the finished goods
Gujarat High Court
- Cites 17 - Cited by 48 -
1965 58 ITR 811 Guj
- J Shelat - Full Document
figures of sales turnoverand the expenditure relating to cenex have all been taken from the printed accounts filed ... figures of sales turnover and the expenditure relating to cenex have all been taken from the printed accounts filed
Income Tax Appellate Tribunal - Cochin
- Cites 11 - Cited by 26 -
2006 5 SOT 497 Coch
- Full Document
transaction of sale of goods and not a contract for work. The fact that sales-tax as well as excise ... case of sale of material by the said parties to the assessee-company as per the Sale of Goods
Income Tax Appellate Tribunal - Delhi
- Cites 9 - Cited by 25 -
(2005) 95 TTJ Delhi 53
- Full Document
into existence so as to attract the Madhya Sharat Sales Tax Act?" 2. The relevant provisions ... tax authorities were right in holding the assessee liable to pay sales tax on sale transaction of cloth printed
Madhya Pradesh High Court
- Cites 7 - Cited by 23 -
AIR 1957 MP 37
- Dixit - Full Document
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