THE STATE OF TAMIL NADU REPRESENTED BY DEPUTY COMMISSIONER (CT), TIRUNELVELI DIVISION Vs. TVL. THE PREMIER LITHO WORKS AND THE SECRETARY, SALES TAX APPELLATE TRIBUNAL

JUDGEMENT

(1.) THE first respondent, who is an assessee under the Central Sales Tax Act, filed Form -I Returns for the year 1992 -1993. When their accounts were called for and checked, the first respondent sought exemption on a particular turnover which related to outright sale of biscuit boxes and labels to a particular customer. The claim for exemption was rejected by an order dated 31.3.1994 passed by the Assessing Officer.

(2.) ON appeal, the Appellate Assistant Commissioner found that the transaction was a works contract and hence remitted the matter back to the Assessing Officer, by an order dated 20.1.1998, with a direction to assess the transaction as works contract.

(3.) WE have heard Mr. D.Sasikumar, learned Government Advocate, appearing for the appellant and Mr. P.Radhakrishnan, learned Counsel appearing for the first respondent.