https://www.taxtmi.com/caselaws?id=144193 Charges received by a printer for job-work are not sale turnover under the Kerala General Sales Tax Act, 1963 unless the transaction involves a statutory transfer of property in goods for consideration. The analysis applies the substance of the arrangement, whether the customer supplies the paper or the printer supplies it, and concludes that printing charges alone do not satisfy the definitions of "sale" or "turnover". The separate question whether printed matter could be treated as a paper product was left undecided as unnecessary for disposal. The assessments including such amounts were therefore liable to exclusion and reconsideration. en-us Wed, 22 Mar 1967 00:00:00 +0530 Mon, 22 Apr 2013 14:24:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144193 Charges received by a printer for job-work are not sale turnover under the Kerala General Sales Tax Act, 1963 unless the transaction involves a statutory transfer of property in goods for consideration. The analysis applies the substance of the arrangement, whether the customer supplies the paper or the printer supplies it, and concludes that printing charges alone do not satisfy the definitions of "sale" or "turnover". The separate question whether printed matter could be treated as a paper product was left undecided as unnecessary for disposal. The assessments including such amounts were therefore liable to exclusion and reconsideration. Case-Laws VAT and Sales Tax Wed, 22 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144193