Printing job materials not taxable as sale where no transfer of property to the customer occurred.

Film, chemicals and zinc plates used in printing work were not taxable as a sale where the contract was for printing on paper supplied by the customer and the materials purchased by the assessee remained its property. On the facts found, there was no transfer of property in those items to the customer. The later constitutional amendment and corresponding changes in the definition of works contract and sale under the Andhra Pradesh General Sales Tax Act, 1957 did not apply to a contract entered into before the amendment. The material was therefore not liable to tax as goods transferred in the course of the work.

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Issues: Whether film, chemicals and zinc plates used by the assessee in printing work undertaken on behalf of customers were liable to tax as goods transferred in the course of the work.

Analysis: The contract was for doing a job of printing on paper supplied by the customer, and the material purchased by the assessee remained its property and was not transferred to the customer. The later constitutional amendment and corresponding changes in the definition of works contract and sale in the Andhra Pradesh General Sales Tax Act, 1957 could not apply to a contract entered into before the amendment. On the facts found, there was no transfer of property in the film, chemicals or plates.

Conclusion: The material was not taxable as sale, and the assessee succeeded.

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