https://www.taxtmi.com/caselaws?id=127846 A printing contract is classified by its substance: where the main object is production and supply of a finished commercial commodity, the transaction is a sale of goods and not a works contract. On that basis, printed stationery prepared by the press was treated as goods sold to customers. Rule 5(3) of the Hyderabad General Sales Tax Rules was held arbitrary for fixing labour and sale-price deductions at rigid percentages without rational basis, though the broader legislative challenge failed. Explanation 1(iv) did not apply because the goods were not immediately disposed of to a customer after purchase. The impugned assessment and appellate orders were set aside. en-us Wed, 30 Jul 1958 00:00:00 +0530 Wed, 20 Mar 2013 11:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127846 A printing contract is classified by its substance: where the main object is production and supply of a finished commercial commodity, the transaction is a sale of goods and not a works contract. On that basis, printed stationery prepared by the press was treated as goods sold to customers. Rule 5(3) of the Hyderabad General Sales Tax Rules was held arbitrary for fixing labour and sale-price deductions at rigid percentages without rational basis, though the broader legislative challenge failed. Explanation 1(iv) did not apply because the goods were not immediately disposed of to a customer after purchase. The impugned assessment and appellate orders were set aside. Case-Laws VAT and Sales Tax Wed, 30 Jul 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127846