https://www.taxtmi.com/caselaws?id=150860 Preparation and supply of a design to a customer was held not to constitute a sale within the meaning of section 2(28) of the Bombay Sales Tax Act, 1959. The court applied its earlier decision on an identical issue concerning preparation and supply of artwork and treated that precedent as controlling. On that basis, the transaction was not regarded as a taxable sale, and the Tribunal's view that the impugned transaction was not a sale was upheld in favour of the assessee. en-us Mon, 13 Jan 1975 00:00:00 +0530 Thu, 23 May 2013 16:39:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150860 Preparation and supply of a design to a customer was held not to constitute a sale within the meaning of section 2(28) of the Bombay Sales Tax Act, 1959. The court applied its earlier decision on an identical issue concerning preparation and supply of artwork and treated that precedent as controlling. On that basis, the transaction was not regarded as a taxable sale, and the Tribunal's view that the impugned transaction was not a sale was upheld in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 13 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150860