STATE OF TAMIL NADU Vs. TVL. RAINBOW PRINTERS

JUDGEMENT

(1.) THE above Tax Case Revision is filed at the instance of the Revenue as against the order of the Tamilnadu Sales Tax Appellate Tribunal for the assessment year 1996 -97. The above Tax Case (Revision) was admitted on the following substantial questions of law: - -

(2.) WHETHER the Sales Tax Appellate Tribunal is right in proceeding on the footing that since the printed materials supplied by the assessee have no commercial value in the sense that they cannot be marketed in the open market, the impugned transactions were purely ones of work and labour?