Tax dedcuted at sources

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CA Sanjog R.Jain (Querist)
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15 March 2009 If one of my supplier of challan book with printing my name on it for stores and purchase department. Then supplier will fall under the categoury of work contract for printing job work of name on paper , not for paper supply. If yes is there any case law for reference ? Please answer....

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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15 March 2009 State of Maharastra Vs Sarvodaya Printing Press Fine Art Printer (1999) 114 STC 242 (SC). In this case the assessee supplied revenue money receipt books to Electicity Board on contract. The Court decided transfer of paper and ink is merely incidental to the contract of printing and hence there is no element of sale is involved and hence the transaction is WORKS CONTRACT.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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15 March 2009 Also look at CBDT Circular 715 dt 8/8/1995 in which a question is 'Whether section 194C would apply in respect of supply of printed material as per prescribed specifications?' The answer given therein is 'YES'.

CA.Tarun Maheshwari

CA.Tarun Maheshwari (Expert)
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15 March 2009 Thanks for a good answer sir.

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