AAR: Rules on taxability of text books, printed materials supplied to State Govt. offices & autonomous bodies
AAR holds that supply of printed materials, text books, annual reports, answer booklets, visiting cards, etc. by applicant, a Govt. Press to other Department of same Govt. (of Karnataka) does not qualify to be supply; Observes that applicant, an organization established by Govt. of Karnataka under the control and supervision of Primary and Secondary Education Secretariat, not having an independent existence, becomes part of Karnataka Govt.; Moreover, provider of content being...