M. C. JAIN, J. - (1.) THIS revision raises the question as to whether the printed material delivered by the assessee to its customers on payment of price or charges is liable to sales tax or not. The petitioner's case is that on orders of customers the assessee prepares bill books, cheque books, letter pads, etc. , such a supply by the assessee of the printed material amounts to sale although the printed material can be made use of by the customers who place orders and not by others. The assessee's case is that it purchases sales tax paid paper and thereafter sells paper to the customers and that very paper is made use of by the assessee for the purpose of printing and the assessee simply recovers printing charges. It is simply a works contract and not a sale. It may be stated that the assessing authority has found that there are two different sections of the assessee; one is paper section and the other is printing section and the issue section charges separately for paper and printing. The assessing authority also examined the manager-cum-accountant of the assessee. He categorically stated in his statement that sales tax paid paper is sold by the paper section and second voucher in connection with printing is issued by the printing section. From the conduct of the business by the assessee, it appears that the assessee has provided facility of sale of paper as well, in respect of which separate voucher is issued for sale of paper and the material is printed on that very paper in respect of which a separate voucher is issued. The printed material is thus prepared on the orders of the customers by way of works contract and supply of such printed material so far as the assessee is concerned, cannot be considered to be a sale. I need not examine the question whether there is composite bill for paper as well as printing charges, as that situation does not exist in the present case. The Tribunal has proceeded on the basis that the printed material cannot be made use of by others other than the customers who place the orders and on that basis it has been found that it does not amount to sale although these facts have been recorded by the Tribunal that the sales tax paid paper has been purchased by the dealer and the material has been printed on the orders of the customers, according to their requirement. THIS aspect has not gone into consideration that in fact the transaction of sale of paper is independent from the transaction of printing and in respect of which separate vouchers are issued. The assessing authority in its order has given out the facts clearly which full find support from the statement of the manager extracted by the Tribunal in its order. Thus in the present case the supply of printed material by the assessee does not amount to sale. The Tribunal was, therefore, right and justified in coming to the conclusion that the printed material does not attract levy of sales tax.
(2.) IN the result this revision petition has no force so it is hereby dismissed. Petition dismissed. .;