https://www.taxtmi.com/caselaws?id=153433 The Court held that the transactions involving supply of paper and printing work by the assessee should be treated as works contracts, not sales of finished products. The Court emphasized the intention of the parties and the nature of the contracts, determining that the finished products were not commercially marketable to others. Relying on precedents, including a Kerala High Court decision, the disputed turnover was considered taxable as a works contract. The Court allowed the tax case, overturning the decisions of the Tribunal and lower authorities without imposing costs. en-us Wed, 09 Feb 1983 00:00:00 +0530 Tue, 23 Jul 2013 15:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153433 The Court held that the transactions involving supply of paper and printing work by the assessee should be treated as works contracts, not sales of finished products. The Court emphasized the intention of the parties and the nature of the contracts, determining that the finished products were not commercially marketable to others. Relying on precedents, including a Kerala High Court decision, the disputed turnover was considered taxable as a works contract. The Court allowed the tax case, overturning the decisions of the Tribunal and lower authorities without imposing costs. Case-Laws VAT and Sales Tax Wed, 09 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153433