IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN WEDNESDAY, THE 4TH MARCH 2009 / 13TH PHALGUNA 1930 ST.Appl..No. 15 of 2008() ------------------------- APPELLANT ----------------------------- M/S.EBENEZAR PRESS PVT.LTD. EBENEZAR STREET, PULLAZHI POST, THRISSUR, KERALA 680012,REPRESENTED BY'ITS MANAGING DIRECTOR T.F.JAMES. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): RESPONDENTS -------------------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TAXES,SECRETARIAT, TRIVANDRUM. 2. THE COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM, KERALA. BY G.P. SRI. VINOD CHANDRAN THIS SALES TAX APPEAL HAVING COME UP FOR ADMISSION ON 04/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. -------------------------------------------- S.T. A. No. 15 OF 2008 -------------------------------------------- Dated this the 4th day of March, 2009 JUDGMENT Ramachandran Nair,J. Appeal is filed against the order issued by the Commissioner under Section 37 of the KGST Act setting aside the first revisional order of the Deputy Commissioner cancelling penalty. Petitioner is a printing press which has printed and transported massive quantity of advertisement materials on the orders of the advertising agency. Even though petitioner contended that petitioner has done only job work the advertising agency confirmed that petitioner's claim that they have supplied materials was wrong. Therefore printing work is nothing but a works contract on which applicable tax is payable. However, if standard printed material is sold then the same may amount to sale of printed materials. Since contents of the printing materials transported are not known, it is a matter for investigation and find out whether the transaction is sale of goods or whether it is printing work done for 2 another party. In the latter case, tax is payable on the material supplied namely, paper and other materials on which printing is done. We notice from the order of the Commissioner that he has only remanded the matter for fresh investigation and for decision afresh. Since no finding is entered against the petitioner, petitioner cannot have grievance against the order of the Commissioner. All contentions which the petitioner wants to raise are left open to be raised before the original authority. Appeal is dismissed with the above observations. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk 3