DAINIK JANAMBHUMI Vs. STATE OF ASSAM

JUDGEMENT

(1.) This petition seeks quashing of order dated November 1, 2009, passed by the Commissioner of Taxes, Assam, under section 105 of the Assam Value Added Tax Act, 2003, holding as under:

(2.) Aggrieved by the above, the petitioner moved this court by submitting that no transfer of property took place in respect of ink used in the course of printing. The same is consumed in the process of printing and loses its identity as goods and, thus, is not transferred by printer to the consumer.

(3.) We have heard learned counsel for the parties.