W.P. No. 33721 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 14.09.2022
CORAM
THE HON'BLE MR. JUSTICE S. VAIDYANATHAN
AND
THE HON'BLE MR. JUSTICE C. SARAVANAN
W.P. No. 33721 of 2003
The State of Tamil Nadu rep. by
The Deputy Commissioner (CT),
Tirunelveli Division,
Tirunelveli. ..Petitioner
Vs.
1. Tvl. Papco Offset Printing Works,
Sivakasi.
2. The Secretary,
Tamil Nadu Sales Tax Appellate
Tribunal, (Addl. Bench)
Madurai. ..Respondents
Prayer: Petition under Article 226 of the Constitution of India praying
for issue of a Writ of Certiorari to call for the records of the second
respondent pertaining to the order dated 06.01.2000 made in M.T.S.A. No.
304 of 1999 and quash the same as illegal.
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https://www.mhc.tn.gov.in/judis
W.P. No. 33721 of 2022
For Petitioner :: Mr. Harsharaj,
Govt. Advocate (T)
ORDER
S. VAIDYANATHAN,J.
AND C.SARAVANAN,J.
The present writ petition has been filed challenging the order dated 06.01.2000 passed by the 2nd respondent in M.T.S.A. No. 304 of 1999.
2. The narrow issue involved in this writ petition is whether printing of labels as per the instructions of the customer would amount to a works contract or a sale in the open market. Both parties have produced the judgment of a learned Single Judge of this Court in State of Tamil Nadu V. Premier Litho Works and Another ([2009] 26 VST 203 (Mad)) wherein it was held that “printing of label for a particular customer in accordance with the specifications of that customer was a works contract in the sense that it could not be sold in the market to any other person” and the issue 2\4 https://www.mhc.tn.gov.in/judis W.P. No. 33721 of 2022 was decided against the Revenue. On appeal, it is seen that a Division Bench of Madurai Bench of this Court affirmed the decision of the learned Single Judge and the said judgment was also followed subsequently by another Division Bench of this Court in The State of Tamil Nadu V. Tvl. The Sundarson Process and another [W.P. No. 29469 of 2002] and also in the case of M/s. NPT Offset (P) Ltd. V. The Joint Commissioner II and another [W.P. No. 20324 of 1999]. Furthermore, the judgment of the S. VAIDYANATHAN,.J AND C. SARAVANAN,J.
nv Division Bench of Madurai Bench of this Court was also confirmed by the Hon'ble Apex Court in Civil Appeal No. 10162 of 2010.
3. In view of the above, we are inclined to dismiss the writ petition filed by the State. Accordingly, the writ petition stands dismissed. No costs.
(S.V.N.J.) (C.S.N.J.)
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