ORIENT LITHO PRESS REP BY PARTNER MR S CHANDRANATH Vs. COMMERCIAL TAX OFFICER - I AND THE JOINT COMMISSIONER (CT)-III (SMR) OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) The two writ petitions are filed by the same petitioner M/s. Orient Litho Press, represented by its partner. In W.P. No. 2694 of 2005 the challenge is to the common order dated 14.12.2004 passed by the second respondent/Joint Commissioner in exercise of suo motu revisional power against the order of the Appellate Assistant Commissioner, Commercial Tax, Virudhunagar, in Appeal Number C.S.T. Nos. 74 of 1990 and 75 of 1990 dated 22.08.1990.

(2.) The Assistant Appellate Commissioner in those two orders had set aside the order of the Assessing Authority in C.S.T. No. 489413/84-85 and 85-86 dated 30.03.1990. Two questions came up for consideration before the Appellate Assistant Commissioner. One was whether the petitioner is liable to tax under the Central Sales Tax for the work done by him in the printing of books on the basis of the order placed, would amount to sale. Secondly, the printing of lottery tickets on behalf of Government of Andhra Pradesh and Uttar Pradesh would also amount to a sale.

(3.) It must be noted that the Central Sales Tax the definition of 'sale' found in Section 2(g) came to be amended by Central Act 20 of 2002 and it was brought into effect from 11.05.2002. In the amended provision the definition of sale has undergone a vast change with the constitutional breaking given under a constitution amendment. Therefore, by the amended provision even a works contract can be treated as a sale. But in these two cases the transaction took place before the amendment.