Job printing as a works contract excludes sales tax where printing work, not sale of goods, is the dominant object.

Job printing undertaken by a printing press is treated as a works contract where the dominant object is execution of printing work and not the sale of printed goods as chattel. Any transfer of paper, ink or other materials is merely incidental to that service element, so the constitutional expansion of "sale" under Article 366(29A)(b) does not convert the contract into a taxable sale. On that analysis, job printing was not liable to sales tax under the Assam General Sales Tax Act, and the relevant schedule entry could not be sustained against such printing contracts.

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Issues: Whether job printing undertaken by a printing press constitutes a works contract or a sale liable to sales tax under section 8(1)(e) and Entry No. 30 of Schedule VI of the Assam General Sales Tax Act, 1993, in the light of Article 286 and Article 366(29A)(b) of the Constitution of India.

Analysis: The decisive question was the true nature of the printing contract. Where the primary object is the execution of printing work and not the purchase of printed goods as chattel, any passing of property in paper, ink or other materials is merely incidental to the contract of work. The constitutional expansion of the concept of sale does not permit taxation of a contract that remains, in substance, a service or works contract simpliciter. Applying that principle, job printing was treated as materially indistinguishable from the printing contracts already held to be works contracts, and the levy could not be sustained on the footing of a taxable sale.

Conclusion: Job printing is not liable to sales tax under the Act, and Entry No. 30 of Schedule VI, insofar as it applies to job-work of printing presses, does not survive as a taxable levy against the petitioners.

Ratio Decidendi: A printing contract is not liable to sales tax where the dominant object is printing work and any transfer of materials is merely incidental to a works contract rather than a sale of goods.

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