C.S.P. Singh, J.
1. The revising authority has referred .the following questions of law for opinion of this Court :-
1. Whether the learned Additional Revising Authority was legally justified to hold on the basis of the material on record that the assessee was not liable to tax on the sale of printed material ?
2. If the answer to the above question is in the negative, then whether the Revising Authority was legally justified in setting aside the assessment orders ?
2. The assessee ran a printing press in the assessment year 1968-69. It disclosed a net turnover of Rs. 79,294.14. The books of accounts were rejected, and the net turnover fixed at Rs. 80,000. The appeal filed by the dealer failed. The Revising Authority has held that the assessee carried on printing work for its customers, and received payment which was made up of charges for printing and costs of the paper. The paper used by the assessee was purchased locally, and not imported by him. On this finding he held that the assessee was not liable to tax. The view taken by the Revising Authority is right. The charges for printing could not be included in the turnover as they were labour charges, and neither could cost of paper be taken into account as paper was not imported by the assessee.
3. This first question is answered in the affirmative. The second question becomes academic in view of the answer given to the first question, and is returned unanswered. The assessee is entitled to its cost, which is assessed at Rs. 200.