https://www.taxtmi.com/caselaws?id=128618 The decisive test was whether the transaction was a sale of goods or a contract for work and labour. Where an artist prepared designs, painted pictures and coloured slides by applying personal skill and labour, with no trading activity or ordinary sale of goods, the substance of the arrangement was found to be the production of a finished artistic result rather than the transfer of chattel for price. On that footing, the transaction was treated as work and labour, not a sale of goods, and sales tax did not apply. en-us Fri, 05 Apr 1963 00:00:00 +0530 Tue, 09 Apr 2013 12:43:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128618 The decisive test was whether the transaction was a sale of goods or a contract for work and labour. Where an artist prepared designs, painted pictures and coloured slides by applying personal skill and labour, with no trading activity or ordinary sale of goods, the substance of the arrangement was found to be the production of a finished artistic result rather than the transfer of chattel for price. On that footing, the transaction was treated as work and labour, not a sale of goods, and sales tax did not apply. Case-Laws VAT and Sales Tax Fri, 05 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128618