https://www.taxtmi.com/caselaws?id=128962 A contract for embroidery was treated as a contract of work and labour, not as a composite sale of jari materials, because the true substance of the bargain showed that the customer engaged the assessee to perform embroidery on supplied sari pieces. The inclusion of jari cost in a consolidated charge, and the passing of property in materials with the finished sari, did not by itself establish a sale unless there was an express or implied agreement to sell the materials as such. The use of jari was only incidental to the service undertaken, so the arrangement did not amount to a taxable sale of materials. en-us Mon, 16 Nov 1964 00:00:00 +0530 Mon, 15 Apr 2013 16:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128962 A contract for embroidery was treated as a contract of work and labour, not as a composite sale of jari materials, because the true substance of the bargain showed that the customer engaged the assessee to perform embroidery on supplied sari pieces. The inclusion of jari cost in a consolidated charge, and the passing of property in materials with the finished sari, did not by itself establish a sale unless there was an express or implied agreement to sell the materials as such. The use of jari was only incidental to the service undertaken, so the arrangement did not amount to a taxable sale of materials. Case-Laws VAT and Sales Tax Mon, 16 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128962