The State Of Tamil Nadu vs Tvl.Seljegat Printers
2023 Latest Caselaw 10042 Mad

                                                                             T.C.MD)No.199 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.199 of 2012

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

                Tvl.Seljegat Printers
                No.1, South Car Street
                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 29.11.1999 passed in M.T.S.A.No.373 of 1999.


                                   For Appellant        :Mr.S.Shaji Bino
                                                         Special Government Pleader

                                   For Respondent      : Mr.A.Chandrasekaran




                1/4

https://www.mhc.tn.gov.in/judis
                                                                             T.C.MD)No.199 of 2012

                                                  JUDGMENT

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

Mr.S.Shaji Bino, learned Special 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.199 of 2012

To

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

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

https://www.mhc.tn.gov.in/judis T.C.MD)No.199 of 2012

DR.ANITA SUMANTH, J.

AND R.VIJAYAKUMAR, J.

msa

Judgment made in T.C.(MD).No.199 of 2012

09.08.2023

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