https://www.taxtmi.com/caselaws?id=154139 Supply of photostat copies through a xerox machine was treated as a contract for work and labour or service, not a sale taxable under the Karnataka Sales Tax Act, because the customers primarily sought copying work and not the purchase of paper or ink as chattels. Applying the test of the primary object and intention of the parties, the court held that mere transfer of materials used in the process did not convert the service into a sale. The assessment was therefore not sustainable, and the penalty under section 12-B(2) also could not stand. en-us Fri, 01 Jun 1984 00:00:00 +0530 Thu, 08 Aug 2013 18:05:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154139 Supply of photostat copies through a xerox machine was treated as a contract for work and labour or service, not a sale taxable under the Karnataka Sales Tax Act, because the customers primarily sought copying work and not the purchase of paper or ink as chattels. Applying the test of the primary object and intention of the parties, the court held that mere transfer of materials used in the process did not convert the service into a sale. The assessment was therefore not sustainable, and the penalty under section 12-B(2) also could not stand. Case-Laws VAT and Sales Tax Fri, 01 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154139