https://www.taxtmi.com/caselaws?id=104059 Photocopying transactions for consideration were held to be contracts of work or service, not sales of goods, because the dominant object was duplication of the customer's document and the use of paper and ink was merely incidental. Property in the copied sheet passing during performance did not convert the arrangement into a sale of chattel as chattel. Applying the distinction between a sale and a works contract, the transaction fell outside the sales tax charging provision and sales tax was not exigible. en-us Thu, 25 Jul 1996 00:00:00 +0530 Mon, 06 Oct 2014 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104059 Photocopying transactions for consideration were held to be contracts of work or service, not sales of goods, because the dominant object was duplication of the customer's document and the use of paper and ink was merely incidental. Property in the copied sheet passing during performance did not convert the arrangement into a sale of chattel as chattel. Applying the distinction between a sale and a works contract, the transaction fell outside the sales tax charging provision and sales tax was not exigible. Case-Laws VAT and Sales Tax Thu, 25 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104059