https://www.taxtmi.com/caselaws?id=150208 Printing and supplying cinema tickets under customer specifications was treated as a sale of finished goods rather than a works contract. The breakdown in invoices between paper and printing charges was not ative, because there was no separate bargain for paper and the substance of the arrangement was supply of completed printed tickets. The statutory concept of a works contract for movable property, requiring fitting out, improvement, or repair, did not extend to this printing activity. Property passed only on delivery of the finished tickets, so sales tax applied and the assessee's contention failed. en-us Fri, 18 Jun 1971 00:00:00 +0530 Fri, 10 May 2013 11:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150208 Printing and supplying cinema tickets under customer specifications was treated as a sale of finished goods rather than a works contract. The breakdown in invoices between paper and printing charges was not ative, because there was no separate bargain for paper and the substance of the arrangement was supply of completed printed tickets. The statutory concept of a works contract for movable property, requiring fitting out, improvement, or repair, did not extend to this printing activity. Property passed only on delivery of the finished tickets, so sales tax applied and the assessee's contention failed. Case-Laws VAT and Sales Tax Fri, 18 Jun 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150208