https://www.taxtmi.com/caselaws?id=150752 A contract for producing and supplying a documentary film was treated as a service contract rather than a sale, because the substance of the agreement required the producer to shoot, direct, edit and complete the film to specified requirements through skill and labour. The use of terms such as buyer, consideration, delivery and approval did not alter the contractual substance, and the transfer of materials was only incidental to the creative process. On that basis, the transaction was not regarded as a sale of goods for sales tax purposes, and the receipt was not includible in sales turnover. en-us Wed, 15 Jan 1975 00:00:00 +0530 Wed, 22 May 2013 12:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150752 A contract for producing and supplying a documentary film was treated as a service contract rather than a sale, because the substance of the agreement required the producer to shoot, direct, edit and complete the film to specified requirements through skill and labour. The use of terms such as buyer, consideration, delivery and approval did not alter the contractual substance, and the transfer of materials was only incidental to the creative process. On that basis, the transaction was not regarded as a sale of goods for sales tax purposes, and the receipt was not includible in sales turnover. Case-Laws VAT and Sales Tax Wed, 15 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150752