https://www.taxtmi.com/caselaws?id=127534 Printed-to-order job work under the U.P. Sales Tax Act was analysed by the real nature of the bargain: where the completed article itself was sold, the transaction was treated as a sale of the finished product and not merely of paper. On that basis, receipt books, registers, forms, visiting cards and handbills printed to order were regarded as taxable sales of completed articles, while letter heads were treated differently because writing paper with a printed heading remained paper and fell within the paper exemption. If paper was first sold in a separate transaction and printing or binding followed under a distinct contract, the paper sale would remain exempt. The substance of the contract, not the material alone, controlled classification. en-us Thu, 26 Apr 1956 00:00:00 +0530 Mon, 11 Mar 2013 18:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127534 Printed-to-order job work under the U.P. Sales Tax Act was analysed by the real nature of the bargain: where the completed article itself was sold, the transaction was treated as a sale of the finished product and not merely of paper. On that basis, receipt books, registers, forms, visiting cards and handbills printed to order were regarded as taxable sales of completed articles, while letter heads were treated differently because writing paper with a printed heading remained paper and fell within the paper exemption. If paper was first sold in a separate transaction and printing or binding followed under a distinct contract, the paper sale would remain exempt. The substance of the contract, not the material alone, controlled classification. Case-Laws VAT and Sales Tax Thu, 26 Apr 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127534