https://www.taxtmi.com/caselaws?id=128022 Supply of printed stationery to customer order was treated as a sale of goods, not a works contract, because the transaction transferred finished goods for valuable consideration rather than performing work on the customer's property. A works contract was confined to contracts where construction, fitting out, improvement or repair was the dominant element and labour or service was essential, with materials only ancillary. Where the supplier provides the principal materials and delivers goods made to specification, the transfer remains a sale even if printing or similar processing is involved. The transaction was therefore taxable as turnover from sales. en-us Tue, 19 Jan 1960 00:00:00 +0530 Mon, 25 Mar 2013 18:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128022 Supply of printed stationery to customer order was treated as a sale of goods, not a works contract, because the transaction transferred finished goods for valuable consideration rather than performing work on the customer's property. A works contract was confined to contracts where construction, fitting out, improvement or repair was the dominant element and labour or service was essential, with materials only ancillary. Where the supplier provides the principal materials and delivers goods made to specification, the transfer remains a sale even if printing or similar processing is involved. The transaction was therefore taxable as turnover from sales. Case-Laws VAT and Sales Tax Tue, 19 Jan 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128022