P M VENKATACHALAM PILLAI Vs. STATE OF MADRAS

JUDGEMENT

(1.) THE question in this case is whether the turnover consisted of the aggregate of labour charges and the cost of materials in printing work or of outright sales of finished commodity. THE finding of the Tribunal is that what was sold was only a finished product. THE assessee relied on certain bills which showed the cost of materials and labour charges. THE Tribunal, however, finds that the separate entries were only a make-believe apportionment for the purpose of sales tax.

(2.) IT is strenuously argued before us that the factual finding should not be accepted, and that even if accepted on the basis that what was supplied was only a finished product, the earlier decisions of this Court show that the consideration for the apportioned transaction could be dissected as for the cost of materials and for labour charges. So far as the factual aspect is concerned, even assuming that it is not a pure question of fact but a mixed one, we are not satisfied that the Tribunal went wrong in its view on the materials placed before it. The assessee did not produce order registers or order books or other documents and relied only on the sale bills, the separate entries in which were not acceptable to the Tribunal. That part of the Tribunal's view is based on an appreciation of the entries which we shall not disturb.