https://www.taxtmi.com/caselaws?id=150862 Preparation and supply of designs for customers' advertising needs was treated as a contract of work and labour, not a sale under section 2(13) of the Bombay Sales Tax Act, 1953. The decisive test was the parties' intention gathered from the contract and surrounding circumstances. Because the substance of the bargain was the rendering of artistic skill and labour, and any transfer of paper, ink, or paint was merely incidental, the transaction did not amount to a sale of a chattel. The fact that artists acted through a limited company's employees did not alter the contract's character. en-us Mon, 13 Jan 1975 00:00:00 +0530 Thu, 23 May 2013 16:46:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150862 Preparation and supply of designs for customers' advertising needs was treated as a contract of work and labour, not a sale under section 2(13) of the Bombay Sales Tax Act, 1953. The decisive test was the parties' intention gathered from the contract and surrounding circumstances. Because the substance of the bargain was the rendering of artistic skill and labour, and any transfer of paper, ink, or paint was merely incidental, the transaction did not amount to a sale of a chattel. The fact that artists acted through a limited company's employees did not alter the contract's character. Case-Laws VAT and Sales Tax Mon, 13 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150862