https://www.taxtmi.com/caselaws?id=157571 A transaction for specially designed printed receipt books, prepared to the customer's specifications and lacking general commercial marketability, is treated as work and labour rather than a sale of goods. The decisive factor is the dominant object of the contract: where specialised printing is undertaken under a composite job-work charge and any passing of paper or ink is merely incidental to execution, there is no transfer of a chattel as such. The Bombay HC applied the settled distinction between a contract of sale and a contract for work and labour and concluded that the supply was a works contract outside the sales tax charging provision. en-us Fri, 04 Mar 1994 00:00:00 +0530 Tue, 08 Oct 2013 12:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157571 A transaction for specially designed printed receipt books, prepared to the customer's specifications and lacking general commercial marketability, is treated as work and labour rather than a sale of goods. The decisive factor is the dominant object of the contract: where specialised printing is undertaken under a composite job-work charge and any passing of paper or ink is merely incidental to execution, there is no transfer of a chattel as such. The Bombay HC applied the settled distinction between a contract of sale and a contract for work and labour and concluded that the supply was a works contract outside the sales tax charging provision. Case-Laws VAT and Sales Tax Fri, 04 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157571