https://www.taxtmi.com/caselaws?id=157469 A contract to print and supply tickets to a corporation was treated as a works contract rather than a sale of goods liable to sales tax. The printed tickets were to be produced to specified requirements and used only by the corporation, so the finished product was not a commercial commodity for open-market sale. On that basis, the transaction was characterised as work and labour with materials used in execution, and the amount was rightly excluded from taxable turnover. The contention that paper cost should be separately assessed was rejected because there was no proof that paper was supplied under the contract. en-us Wed, 05 Jun 1991 00:00:00 +0530 Sat, 05 Oct 2013 17:53:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157469 A contract to print and supply tickets to a corporation was treated as a works contract rather than a sale of goods liable to sales tax. The printed tickets were to be produced to specified requirements and used only by the corporation, so the finished product was not a commercial commodity for open-market sale. On that basis, the transaction was characterised as work and labour with materials used in execution, and the amount was rightly excluded from taxable turnover. The contention that paper cost should be separately assessed was rejected because there was no proof that paper was supplied under the contract. Case-Laws VAT and Sales Tax Wed, 05 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157469