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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 53 - 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 - 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 - 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 - 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 - 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 - 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 15 - Cited by 17 - Full Document
MPEB was to get the material printed and not to purchase the printed material. Charges were composite. The books were ... Commissioner of Sales Tax v. Ratna Fine Arts Printing Press [1984] 56 STC 77 (MP). In our opinion, in each
Bombay High Court
- Cites 10 - Cited by 17 - Full Document
printed material" and. "as per prescribed specification". This clearly implies that when the said material is printed as per prescribed ... ITO (supra) that supply of printed material as per specification supplied by the buyer is not a sale
Income Tax Appellate Tribunal - Delhi
- Cites 17 - Cited by 16 - Full Document
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