https://www.taxtmi.com/caselaws?id=150861 A sculptor who prepares statues and busts to specific commission is engaged in a contract of work and labour, not a contract of sale of goods, where the substance of the bargain is the exercise of artistic skill and specialised creative effort. The use of marble or bronze does not change the legal character of the transaction when the dominant element is the commissioned artistic service and the finished work is produced to order. On that basis, the activity does not amount to buying and selling goods in the course of business, and the sculptor is not a dealer within the meaning of the Bombay Sales Tax Act, 1959. en-us Mon, 13 Jan 1975 00:00:00 +0530 Thu, 23 May 2013 16:41:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150861 A sculptor who prepares statues and busts to specific commission is engaged in a contract of work and labour, not a contract of sale of goods, where the substance of the bargain is the exercise of artistic skill and specialised creative effort. The use of marble or bronze does not change the legal character of the transaction when the dominant element is the commissioned artistic service and the finished work is produced to order. On that basis, the activity does not amount to buying and selling goods in the course of business, and the sculptor is not a dealer within the meaning of the Bombay Sales Tax Act, 1959. Case-Laws VAT and Sales Tax Mon, 13 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150861