( 1 ) A Full Bench of the Bombay High Court answered in the negative the following question referred to it under the provisions of the Bombay Sales tax Act, 1959:"whether on the facts and circumstances of the case, the Tribunal was justified in law in holding that the supply of printed material to the madhya Pradesh Electricity Board by the applicant was a sale and not a works contract?"

( 2 ) THE judgment of the Maharashtra Sales Tax Tribunal is not before us but we find the facts found stated in its order on the reference application. They are that the respondent ran a printing press at Nagpur wherein it carried on printing work for its customers. The respondent entered into an agreement with the Madhya Pradesh Electricity Board for the supply of "revenue money receipt books" at the rate of Rs 8. 88 per receipt book. The judgment of the high Court shows that only jobwork was done in the respondents printing press and that the charge for the supply of the receipt books was of a composite nature. The judgment states that the paper and ink used were the property of the respondent before printing but thereafter they became the property of the Board; while the property in these goods p