https://www.taxtmi.com/caselaws?id=154352 The High Court determined that the printing charges received for bill books constituted a contract of works and labor, not a sale. Emphasizing the Supreme Court's precedent, the court highlighted that the primary object of the transaction and the intention of the parties determine the nature of the contract. As the bill books were created through the assessee's labor and skill, with the end product emerging only after the printing process, the court upheld the Tribunal's decision. The Revenue's revision was dismissed, with each party bearing their own costs, clarifying the distinction between a contract of sale and a contract of works and labor in providing printing services. en-us Mon, 24 Sep 1984 00:00:00 +0530 Sat, 17 Aug 2013 16:51:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154352 The High Court determined that the printing charges received for bill books constituted a contract of works and labor, not a sale. Emphasizing the Supreme Court's precedent, the court highlighted that the primary object of the transaction and the intention of the parties determine the nature of the contract. As the bill books were created through the assessee's labor and skill, with the end product emerging only after the printing process, the court upheld the Tribunal's decision. The Revenue's revision was dismissed, with each party bearing their own costs, clarifying the distinction between a contract of sale and a contract of works and labor in providing printing services. Case-Laws VAT and Sales Tax Mon, 24 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154352