The State Of Tamil Nadu Rep. By vs Tvl. Papco Offset Printing Works
2022 Latest Caselaw 15316 Mad

                                                                                 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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                                                                                 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

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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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