https://www.taxtmi.com/caselaws?id=156688 Labour charges for printing question papers and court judgments were treated as outside taxable turnover because the arrangement was characterised as a works contract rather than a sale of goods. The Tribunal applied the settled test that the contract must be assessed as a whole by the parties' intention and the substance of the transaction. Since the work was done on paper supplied by customers for remuneration, and the finished product was not treated as a commercial sale, only a contract for work was found. The labour component was therefore not exigible to tax, and the challenge to that view failed. en-us Wed, 05 Dec 1990 00:00:00 +0530 Mon, 23 Sep 2013 16:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156688 Labour charges for printing question papers and court judgments were treated as outside taxable turnover because the arrangement was characterised as a works contract rather than a sale of goods. The Tribunal applied the settled test that the contract must be assessed as a whole by the parties' intention and the substance of the transaction. Since the work was done on paper supplied by customers for remuneration, and the finished product was not treated as a commercial sale, only a contract for work was found. The labour component was therefore not exigible to tax, and the challenge to that view failed. Case-Laws VAT and Sales Tax Wed, 05 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156688