B.N.Sapru, J. - (1.) This is a revision by the assessee and pertains to the assessment year 1973-74.
(2.) The assessee is aggrieved by an order of the Sales Tax Tribunal which decided, in appeal, that the assessees had effected sales of diaries and labels and had not done any works contract.
(3.) The assessee is a dealer in diaries, books, etc. He also booked orders to prepare labels of specifications provided by the customers and also prepared diaries of certain specifications. The assessee has been found to have charged a consolidated price for the diaries and labels. He has not charged separately for the paper and labour. The Tribunal held that since the assessee had charged a consolidated price for the products supplied, that would be the crucial test for determining whether the assessee was entitled to any exemption in respect of the printing charges. The approach of the Tribunal was, as the Tribunal expressly said so in paragraph 12 of the judgment, that "the primary question in such cases that arises for determination is the intention of the parties viewing the transaction as a whole." It calls for decision if they intended an apportionment or viewed the transaction on compartmented basis as that which represents labour and that which represents sale of the material.;