VICTORY PRESS P LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) BY the order dated September 13, 1993, the Supreme Court has remitted this matter to consider whether the goods in question are printed material within the meaning of the certificate dated January 4, 1985 by the General Manager, District Industries Centre, Trichur.

(2.) IN view of the above order we have considered the submissions of the learned counsel. IN the process we have carefully seen the said certificate dated January 4, 1985 (annexure I to the revision case ). On the basis of the contents of the said certificate we find that the items eligible for exemption are as follows : 1. Card board boxes 25 lakhs Nos. 2. Note books 40 tons. 3 Other printed items 120 tons. 4 Job work 100 tons. The eligibility relates to the maximum sales tax exemption assessed as specified in the said certificate.

(3.) WITH anxiety and carefulness we have examined the question. We clearly find that there is no dispute whatsoever to the effect that the plain envelopes, craft envelopes and calico mounted colour papers could not be said to have been covered by the certificate of exemption. Examining the situation we also record that there is no semblance of a material to see that these items could be considered as "other printed items" as is sought to be contended on the basis of the said certificate. There is no material whatsoever to see that these items have any connection with the print in regard thereto.