https://www.taxtmi.com/caselaws?id=150634 Printed judgments and ration cards were treated as not falling within "paper products" under item 42, because printing matter on paper does not, by itself, convert the finished article into a product of paper. Taxability depended on the essential character of the transaction: a contract for ration cards was treated as a sale of finished goods and taxed at the general sales tax rate, while printing of judgments was characterised as work and labour and excluded from sale turnover. Artificial bifurcation of paper and printing charges was not permitted where the contract was essentially one of work and labour. en-us Thu, 12 Jul 1973 00:00:00 +0530 Mon, 20 May 2013 16:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150634 Printed judgments and ration cards were treated as not falling within "paper products" under item 42, because printing matter on paper does not, by itself, convert the finished article into a product of paper. Taxability depended on the essential character of the transaction: a contract for ration cards was treated as a sale of finished goods and taxed at the general sales tax rate, while printing of judgments was characterised as work and labour and excluded from sale turnover. Artificial bifurcation of paper and printing charges was not permitted where the contract was essentially one of work and labour. Case-Laws VAT and Sales Tax Thu, 12 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150634