https://www.taxtmi.com/caselaws?id=154632 Where a dealer purchases paper, prints labels or wrappers on it, and supplies the finished articles to customers, the transaction is treated as a sale of goods rather than a works contract, because the dominant element is the transfer of finished commercial products, not labour or service. The finished labels are also not regarded as paper in ordinary commercial use after the printing process changes their character, so they do not qualify for exemption as a second sale of paper. On that reasoning, the printed labels remained taxable sales and the claimed exemption was unavailable. en-us Wed, 22 Apr 1987 00:00:00 +0530 Sat, 24 Aug 2013 13:36:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154632 Where a dealer purchases paper, prints labels or wrappers on it, and supplies the finished articles to customers, the transaction is treated as a sale of goods rather than a works contract, because the dominant element is the transfer of finished commercial products, not labour or service. The finished labels are also not regarded as paper in ordinary commercial use after the printing process changes their character, so they do not qualify for exemption as a second sale of paper. On that reasoning, the printed labels remained taxable sales and the claimed exemption was unavailable. Case-Laws VAT and Sales Tax Wed, 22 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154632