The State of Tamil Nadu v. Tvl. Seljegat Printers,

J U D G M E N T (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 To

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

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

DR.ANITA SUMANTH, J. AND

R.VIJAYAKUMAR, J. msa T.C.(MD).No.199 of 2012

09.08.2023

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