Supreme Court · 1989 INSC 27 · Decided 24 January 1989
State of Tamil Nadu v. Anandam Viswanathan
- Court
- Supreme Court of India
- Citation
- 1989 INSC 27 · [1989] 1 S.C.R. 301
- Case number
- CIVIL APPEAL No. 2346/1978
- Decided
- 24 January 1989
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Tamil Nadu General Sales Tax Act, 1959: Assessee entered into contract with Universities and educational institutions for printing ques­ tion papers.liability to sales tax-Nature of contract-Contract for work and contract for labour and work-Difference between-Ascertainment of intention of and other educational institutions for printing of question papers for them. In the demand notes prepared the respondent gave the charges for printing, blocks, packing handling, delivery, postal and also value of paper and value of packing materials separately in the relevant assess­
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