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(1954) 2 MLJ 234 (Mad)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Present : Satyanarayana Rao and Rajagopalan, JJ.
Case Number(s) : T.R.C.No.11 of 1953.
Judgement Date :
Friday 19th of March 1954
| D. Ramaswami, Proprietor, The Court Press, Job Branch, Salem | .....Appellant(s) | | Versus | | | The State of Madras represented by the Assistant Commercial Tax Officer, Salem Town | .....Respondent(s) |
Madras General Sales Tax Act (IX of 1939) — Assesses a job printer whose turnover consisted of (1) Printing for Civil Courts (works contract); (2) Printing, perforating, numbering and binding charges; and (3) Paper used by the press — Cost of paper used less than Rs.10,000 — Assessee not liable to tax.
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