https://www.taxtmi.com/caselaws?id=151424 Printing question papers under contracts with educational institutions was treated as a composite arrangement involving an express sale of paper and a distinct element of work and labour. Because the confidential nature of the printing made the main object the performance of labour rather than transfer of printed goods, only the paper value was exigible to tax. The block-making charges were also excluded from taxable turnover, as the blocks were destroyed after use and no property passed to the educational institutions. en-us Thu, 05 Aug 1976 00:00:00 +0530 Wed, 05 Jun 2013 17:04:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151424 Printing question papers under contracts with educational institutions was treated as a composite arrangement involving an express sale of paper and a distinct element of work and labour. Because the confidential nature of the printing made the main object the performance of labour rather than transfer of printed goods, only the paper value was exigible to tax. The block-making charges were also excluded from taxable turnover, as the blocks were destroyed after use and no property passed to the educational institutions. Case-Laws VAT and Sales Tax Thu, 05 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151424