SETHURAMAN, J.

This revision petition has been filed by the State against the order of the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, dated 5th October, 1976.

The assessee was a printer and book-binder. The matter relates to the assessment year 1974-75. The assessee reported a turnover of Rs. 2, 57, 636.50 and claimed the whole of it was not liable to be taxed. The assessee claimed before the assessing authority that the orders placed by the customers consisted of two parts, one being for the supply of the required paper and boards and the other being for the printing of the ledgers and account books. As far as the first part was concerned, the assessee agreed that there were sales of goods but contended that those sales being second sales, were exempt from assessment. As far as the second part was concerned, the assessee's claim was that they were works contracts. The assessing authority held that the orders placed by the customers related only to the finished goods and did not consist of separate contracts for the supply of materials and for work. The turnover was, therefore, considered to be subject to tax. He determined the turnover at Rs. 2, 70, 520