https://www.taxtmi.com/caselaws?id=149902 On the true construction of a written contract, the decisive question is whether the dominant object is sale of goods or production of an artistic work. Where the agreement requires shooting, directing, producing, editing and completing a film with specified artistic elements, and delivery of finished negatives and related materials is only incidental, the transaction is characterised as a contract for work and artistic skill rather than a sale of goods. If that conclusion is overwhelmingly clear from the contract terms, no useful purpose is served by directing a reference on the proposed questions of law, and the request may be rejected. en-us Wed, 30 Jun 1971 00:00:00 +0530 Mon, 06 May 2013 11:06:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149902 On the true construction of a written contract, the decisive question is whether the dominant object is sale of goods or production of an artistic work. Where the agreement requires shooting, directing, producing, editing and completing a film with specified artistic elements, and delivery of finished negatives and related materials is only incidental, the transaction is characterised as a contract for work and artistic skill rather than a sale of goods. If that conclusion is overwhelmingly clear from the contract terms, no useful purpose is served by directing a reference on the proposed questions of law, and the request may be rejected. Case-Laws VAT and Sales Tax Wed, 30 Jun 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149902