STATE OF ANDHRA PRADESH Vs. DOLTON PRESS

JUDGEMENT

(1.) THE only question in this tax revision case is whether the blocks made by the respondent and supplied to the customers are not goods or whether it should be treated as works contract. THE Tribunal, on an examination of some of the blocks produced before it, held that it is a works contract. THE same is the decision of the Madhya Pradesh High Court in Commissioner of Sales Tax v. Vasudeo Rao [1981] 48 STC 447. Having regard to the process involved in preparation of these blocks as set out in para 3 of the Tribunals order, we hold that it is a works contract and, therefore, not exigible to tax during the relevant assessment year. THE tax revision case fails and is accordingly dismissed. No costs.

(2.) PETITION dismissed.