https://www.taxtmi.com/caselaws?id=127768 Printed stationery made to customers' specifications was treated as a commercial commodity and the printer as a manufacturer, because the substance of the arrangement was production of an article for delivery and sale rather than a mere contract of labour. Sales tax was therefore attracted. The court also rejected the attempt to split the supply of paper and the printing into separate transactions: separate cash and credit memos were insufficient to prove distinct contracts, and in the absence of evidence of an earlier purchase of paper followed by a separate printing contract, the finished printed material remained taxable as one composite sale of goods. en-us Tue, 05 Feb 1957 00:00:00 +0530 Sat, 16 Mar 2013 12:28:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127768 Printed stationery made to customers' specifications was treated as a commercial commodity and the printer as a manufacturer, because the substance of the arrangement was production of an article for delivery and sale rather than a mere contract of labour. Sales tax was therefore attracted. The court also rejected the attempt to split the supply of paper and the printing into separate transactions: separate cash and credit memos were insufficient to prove distinct contracts, and in the absence of evidence of an earlier purchase of paper followed by a separate printing contract, the finished printed material remained taxable as one composite sale of goods. Case-Laws VAT and Sales Tax Tue, 05 Feb 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127768