https://www.taxtmi.com/caselaws?id=154125 A printer undertaking job work for a specific customer was characterised as performing a contract of work and labour, not a sale of goods, because the printed article had utility only to that customer and the substance of the transaction was skill and labour with any transfer of material being merely incidental. The Court applied the test whether the transaction was a transfer of chattel as such or principally a works contract, and concluded that the material consumed did not form the subject of a separate sale. Sales tax was therefore not leviable on either the material used or the total price of the finished article. en-us Mon, 31 Oct 1983 00:00:00 +0530 Wed, 07 Aug 2013 18:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154125 A printer undertaking job work for a specific customer was characterised as performing a contract of work and labour, not a sale of goods, because the printed article had utility only to that customer and the substance of the transaction was skill and labour with any transfer of material being merely incidental. The Court applied the test whether the transaction was a transfer of chattel as such or principally a works contract, and concluded that the material consumed did not form the subject of a separate sale. Sales tax was therefore not leviable on either the material used or the total price of the finished article. Case-Laws VAT and Sales Tax Mon, 31 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154125