https://www.taxtmi.com/caselaws?id=128980 Where advertisement paintings are executed on boards purchased by the assessee and supplied to customers for a consolidated price, the transaction is characterised by the painter's skill and labour rather than a sale of goods. The supply of boards is incidental to the dominant obligation to perform work to customer specifications, so the composite contract remains one for work and labour. An incidental transfer of materials does not change the essential nature of the arrangement into a taxable sale, and the disputed turnover was therefore not liable to sales tax. en-us Mon, 21 Sep 1964 00:00:00 +0530 Tue, 16 Apr 2013 09:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128980 Where advertisement paintings are executed on boards purchased by the assessee and supplied to customers for a consolidated price, the transaction is characterised by the painter's skill and labour rather than a sale of goods. The supply of boards is incidental to the dominant obligation to perform work to customer specifications, so the composite contract remains one for work and labour. An incidental transfer of materials does not change the essential nature of the arrangement into a taxable sale, and the disputed turnover was therefore not liable to sales tax. Case-Laws VAT and Sales Tax Mon, 21 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128980