https://www.taxtmi.com/caselaws?id=140070 Commissioned production of enamelled colour photographs on copper plates was treated as a sale of goods where the substance of the transaction was supply of finished commercial articles in the course of business. The fact that the items were made to customer order, involved technical skill and artistic elements, and were affected by copyright restrictions did not convert the arrangement into a mere contract for work and labour. The completed product remained taxable under the Bombay Sales Tax Act, 1959 because the dominant element was transfer of a finished article, not personal service. en-us Fri, 20 Nov 1964 00:00:00 +0530 Thu, 18 Apr 2013 11:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=140070 Commissioned production of enamelled colour photographs on copper plates was treated as a sale of goods where the substance of the transaction was supply of finished commercial articles in the course of business. The fact that the items were made to customer order, involved technical skill and artistic elements, and were affected by copyright restrictions did not convert the arrangement into a mere contract for work and labour. The completed product remained taxable under the Bombay Sales Tax Act, 1959 because the dominant element was transfer of a finished article, not personal service. Case-Laws VAT and Sales Tax Fri, 20 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140070