https://www.taxtmi.com/caselaws?id=104642 A printing arrangement for supplied material was treated as a works contract, not a sale, because the customer received printed goods as the result of printing work carried out in the printer's press. The transfer of paper and ink to the customer was only incidental and ancillary to the composite charge for printing, so the substance of the transaction was work and labour rather than a sale of goods. On those facts, the Supreme Court of India held that the supply of printed material did not amount to a sale and the appeal failed. en-us Tue, 11 Aug 1998 00:00:00 +0530 Wed, 29 Feb 2012 18:08:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104642 A printing arrangement for supplied material was treated as a works contract, not a sale, because the customer received printed goods as the result of printing work carried out in the printer's press. The transfer of paper and ink to the customer was only incidental and ancillary to the composite charge for printing, so the substance of the transaction was work and labour rather than a sale of goods. On those facts, the Supreme Court of India held that the supply of printed material did not amount to a sale and the appeal failed. Case-Laws VAT and Sales Tax Tue, 11 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104642