https://www.taxtmi.com/caselaws?id=154138 Printed stationery is taxed by examining the substance of the transaction: if the item remains paper with merely a printed heading, it is not treated as a finished commercial commodity, but if printing results in a distinct marketable article, tax may apply. Printed letter pads were treated as paper and not taxable, while visiting cards were treated as taxable finished goods. Vouchers, bills and similar printed articles depended on the contract evidence, including whether paper was supplied by the customer, whether paper and printing were separately agreed, and whether the arrangement was a composite works contract or a separate sale of paper with incidental printing or binding. Where the paper sale was separate, only the printing or binding component could fall within works contract treatment. en-us Sat, 24 Mar 1984 00:00:00 +0530 Thu, 08 Aug 2013 17:59:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154138 Printed stationery is taxed by examining the substance of the transaction: if the item remains paper with merely a printed heading, it is not treated as a finished commercial commodity, but if printing results in a distinct marketable article, tax may apply. Printed letter pads were treated as paper and not taxable, while visiting cards were treated as taxable finished goods. Vouchers, bills and similar printed articles depended on the contract evidence, including whether paper was supplied by the customer, whether paper and printing were separately agreed, and whether the arrangement was a composite works contract or a separate sale of paper with incidental printing or binding. Where the paper sale was separate, only the printing or binding component could fall within works contract treatment. Case-Laws VAT and Sales Tax Sat, 24 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154138