Supreme Court · 1996 INSC 791 · Decided 25 July 1996
MIS. Everest Copiers Through R.A. Partner ETC. v. State of Tamil Nadu
- Court
- Supreme Court of India
- Citation
- 1996 INSC 791 · [1996] SUPP. 4 S.C.R. 51
- Case number
- CIVIL APPEAL No. 2672/1992
- Decided
- 25 July 1996
- Bench
- S.P. BHARUCHA, K.T. THOMAS (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Tamil Nadu Ge11eral Sales Tax Act, 1959: Sectio11 2(11). Sales Ta:i.-Sa/e !11gredie11ts of-Work or Seivice co11tract and co11tract of sa/.,-Disti11ctio11 betwee11-Maki11g Photostat copies with use of a xerox or C other machi11e--Deli1•e1y of copies to customers 011 payme11t-Levy of sales machi11e is 11ot the tra11sfer of pape1~17ie purpose is to make a xerox copy for which the customer pays p1ice--171e paper upon which duplication takes place is only incidental to the transactio1t-Object of payment is to get D the docunzent duplicated and not to receive the pape~Held it is a
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