https://www.taxtmi.com/caselaws?id=102881 A contract for printing confidential question papers was treated as a works contract because the real nature of the transaction and the parties' intention showed specialised printing service, not a sale of goods. The supply of paper was merely incidental to the printing work, so the printed papers were not commercial goods sold as such. However, where the contract documents separately disclosed the cost of paper, that identifiable material component could be taxed as a sale element. The printing charges and other charges linked to the confidential work were not includible in taxable turnover, and only the separately stated paper cost remained taxable. en-us Tue, 24 Jan 1989 00:00:00 +0530 Wed, 03 Dec 2025 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102881 A contract for printing confidential question papers was treated as a works contract because the real nature of the transaction and the parties' intention showed specialised printing service, not a sale of goods. The supply of paper was merely incidental to the printing work, so the printed papers were not commercial goods sold as such. However, where the contract documents separately disclosed the cost of paper, that identifiable material component could be taxed as a sale element. The printing charges and other charges linked to the confidential work were not includible in taxable turnover, and only the separately stated paper cost remained taxable. Case-Laws VAT / Sales Tax Tue, 24 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102881