https://www.taxtmi.com/caselaws?id=148548 The characterization of printing turnover depends on the parties' intention viewed as a whole and on the nature of the bargain. Where the customer is found to have contracted for and paid for a finished product, separate bill entries for labour and materials may be treated as an artificial apportionment rather than a genuine segregation of a works contract. On the facts recorded, the Tribunal's finding that the transaction was for a completed commodity was supported by the evidence, so the suggested split between labour charges and material cost was not accepted. en-us Thu, 10 Aug 1967 00:00:00 +0530 Mon, 29 Apr 2013 18:02:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148548 The characterization of printing turnover depends on the parties' intention viewed as a whole and on the nature of the bargain. Where the customer is found to have contracted for and paid for a finished product, separate bill entries for labour and materials may be treated as an artificial apportionment rather than a genuine segregation of a works contract. On the facts recorded, the Tribunal's finding that the transaction was for a completed commodity was supported by the evidence, so the suggested split between labour charges and material cost was not accepted. Case-Laws VAT and Sales Tax Thu, 10 Aug 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148548