https://www.taxtmi.com/caselaws?id=152092 The court upheld the Sales Tax Appellate Tribunal's decision to disallow exemption claimed by the assessee for the value of work and labor supplied in a transaction involving drawing, designing, block-making, and printing activities for the year 1971-72. The court emphasized the importance of analyzing the substance of transactions to differentiate between contracts for work and labor and contracts for sale of goods, highlighting the significance of parties' intentions and overall transaction context over separate billing or itemization. en-us Tue, 23 May 1978 00:00:00 +0530 Mon, 24 Jun 2013 15:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152092 The court upheld the Sales Tax Appellate Tribunal's decision to disallow exemption claimed by the assessee for the value of work and labor supplied in a transaction involving drawing, designing, block-making, and printing activities for the year 1971-72. The court emphasized the importance of analyzing the substance of transactions to differentiate between contracts for work and labor and contracts for sale of goods, highlighting the significance of parties' intentions and overall transaction context over separate billing or itemization. Case-Laws VAT and Sales Tax Tue, 23 May 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152092