The State Of Tamil Nadu vs Tvl. The Orient Colour Grafts
2023 Latest Caselaw 10039 Mad

                                                                             T.C.MD)No.221 of 2012

                          BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                                        Dated: 09.08.2023

                                                          CORAM:

                                  THE HONOURABLE DR.JUSTICE ANITA SUMANTH
                                                    AND
                                  THE HONOURABLE MR.JUSTICE R.VIJAYAKUMAR

                                                   T.C.(MD).No.221 of 2012


                The State of Tamil Nadu
                Represented by the
                Deputy Commissioner (CT)
                Tirunelveli Division
                Tirunelveli 627 002                                            ....Appellant
                                                             Vs

                Tvl. The Orient Colour Grafts
                Sivakasi                                                       ....Respondent

                Prayer: Tax Case filed filed under under Section 38 of the TNGST Act, 1959,
                to revise the orders of the Tamil Nadu Sales Tax Appellate Tribunal (AB),
                Madurai dated 27.11.2003 passed in M.T.S.A.No.193 of 2003.


                                   For Appellant        :Mr.M.Sidharthan
                                                         Additional Government Pleader

                                   For Respondent      : Mr.A.Chandrasekaran




                1/4

https://www.mhc.tn.gov.in/judis
                                                                             T.C.MD)No.221 of 2012

                                                  JUDGMENT

(Judgment of the Court was made by DR.ANITA SUMANTH, J.)

Mr.M.Sidharthan, learned Additional Government Pleader appearing for

the appellant and Mr.A.Chandrasekaran, learned counsel appearing for the

respondent agree that the issue that arises, as to whether the supply of

customized printed materials by the dealer would constitute an outright sale or

works contract, is covered by a decision of this Court in favour of the assessee

in State of Tamil Nadu Vs. Premier Litho Works and another [2009] 26 VST

205 (Mad), affirmed in Civil Appeal No.10162 of 2010 dated 03.08.2016.

2.This Tax Case is thus dismissed. No costs.

                                                               [A.S.M.J.,]       &        [R.V.J.,]

                                                                         09.08.2023

                NCC : yes/no
                Index :yes/no
                Internet :yes/no
                msa

https://www.mhc.tn.gov.in/judis T.C.MD)No.221 of 2012

To

1.The Sales Tax Appellate Tribunal (AB), Madurai

2.The Deputy Commissioner (CT), The State of Tamil Nadu Tirunelveli Division Tirunelveli 627 002

https://www.mhc.tn.gov.in/judis T.C.MD)No.221 of 2012

DR.ANITA SUMANTH, J.

AND R.VIJAYAKUMAR, J.

msa

Judgment made in T.C.(MD).No.221 of 2012

09.08.2023

https://www.mhc.tn.gov.in/judis