STATE OF ORISSA Vs. D N JOSHI

JUDGEMENT

(1.) THE opposite party is the proprietor of a printing press. Initially he was assessed to tax for selling printed materials. The first appellate authority confirmed the assessment order. The Tribunal, however, held that the receipts granted by the opposite party showed separately the payments made for the paper and printing and as such there was a divisible contract and no sales tax leviable in respect of printing as it involved only labour contract. Aggrieved by this order of the Tribunal, the State has come up under section 24 (1) of the Orissa Sales Tax Act.

(2.) THE following questions have been referred to this court :

(3.) LAW on this question has been fully discussed in S. J. C. Nos. 7 to 13 of 1968, disposed of on 12th February, 1970 (Since reported as State of Orissa v. Ramanath Panda [1971] 27 S. T. C. 98), and it is unnecessary to discuss the same here. On the facts and circumstances of this case, we are satisfied that the agreement was of a composite character, that the contract was indivisible and as such the opposite party is liable to pay sales tax on the entire sum.