RAMANUJAM, J.

The assessee in this case is a press and it returned a taxable turnover of Rs. 28, 320, 59 for the assessment year 1973-74. The assessing authority however, determined the taxable turnover at Rs. 71, 886 after rejecting the claim of the assessee that certain portions of its turnover represented amounts covered by works contract. The order of the assessing authority was challenged in appeal before the Appellate Assistant Commissioner, but without success. Then the assessee filed on appeal before the Sales tax Appellate Tribunal where also it failed. Thereafter the assessee has come before us questioning the order the Tribunal holding that assessee is liable to pay tax on the finished articles supplied by it to the customers, if the assessee itself had supplied paper for printing.

It is seen that the assessee has got two sets of transactions, namely, (1) transactions where the customers themselves supply paper and the printing work is done by the assessee on the paper supplied, and (2) transactions where the assessee itself supplies paper and does the printing work thereon. In the former case, the assessee merely charges for its printing work and in the letter