https://www.taxtmi.com/caselaws?id=124769 After the Forty-sixth Amendment, a composite contract may be taxed to the extent it involves transfer of property in goods in execution of the contract. The Bombay HC applied that post-amendment position to photocopying and held that, where paper and ink supplied by the assessee passed to the customer, there was a deemed sale under the works contract law. The value of the goods transferred was not decisive; the critical question was whether property in the goods passed in the course of the contract. Pre-amendment authorities and cases on photographic processing were treated as inapplicable. The answer was therefore against the assessee and in favour of the Revenue. en-us Fri, 03 Mar 2006 00:00:00 +0530 Fri, 05 Oct 2012 16:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124769 After the Forty-sixth Amendment, a composite contract may be taxed to the extent it involves transfer of property in goods in execution of the contract. The Bombay HC applied that post-amendment position to photocopying and held that, where paper and ink supplied by the assessee passed to the customer, there was a deemed sale under the works contract law. The value of the goods transferred was not decisive; the critical question was whether property in the goods passed in the course of the contract. Pre-amendment authorities and cases on photographic processing were treated as inapplicable. The answer was therefore against the assessee and in favour of the Revenue. Case-Laws VAT and Sales Tax Fri, 03 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124769