https://www.taxtmi.com/caselaws?id=150085 A contract for supply of printed materials was treated as indivisible where the real bargain showed paper and printing formed one composite transaction. Separate entries in receipts for paper and printing charges were held insufficient, by themselves, to prove a divisible agreement. In the absence of reliable evidence of a distinct arrangement under which paper was separately supplied and printing was only labour work, the dealer's use of paper from its own stock supported the composite character of the supply. The entire consideration for the printed goods was therefore taxable as the sale value of the finished materials. en-us Fri, 27 Mar 1970 00:00:00 +0530 Wed, 08 May 2013 15:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150085 A contract for supply of printed materials was treated as indivisible where the real bargain showed paper and printing formed one composite transaction. Separate entries in receipts for paper and printing charges were held insufficient, by themselves, to prove a divisible agreement. In the absence of reliable evidence of a distinct arrangement under which paper was separately supplied and printing was only labour work, the dealer's use of paper from its own stock supported the composite character of the supply. The entire consideration for the printed goods was therefore taxable as the sale value of the finished materials. Case-Laws VAT and Sales Tax Fri, 27 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150085