https://www.taxtmi.com/caselaws?id=156199 Printed material prepared to customer order, with paper and printing billed separately, was treated as involving two distinct components: a sale of paper and a printing activity. Because the finished material was produced only for the ordering customers and was not regarded as an independent sale of goods on these facts, the transaction was characterised as a works contract rather than a taxable sale. The printed material therefore was not liable to sales tax, and the revision was rejected. en-us Wed, 14 Nov 1990 00:00:00 +0530 Mon, 16 Sep 2013 14:13:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156199 Printed material prepared to customer order, with paper and printing billed separately, was treated as involving two distinct components: a sale of paper and a printing activity. Because the finished material was produced only for the ordering customers and was not regarded as an independent sale of goods on these facts, the transaction was characterised as a works contract rather than a taxable sale. The printed material therefore was not liable to sales tax, and the revision was rejected. Case-Laws VAT and Sales Tax Wed, 14 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156199