https://www.taxtmi.com/caselaws?id=158401 Printing ink manufactured from purchased raw materials and used in executing printing works contracts was treated as goods whose property was transferred in the course of the contract. Applying Article 366(29A), the court noted that the customer supplied only paper, while the assessee converted raw materials into printing ink and used it in completing the printing job. The ink did not cease to be marketable goods merely because it was consumed in the process of printing, and it was not comparable to ordinary consumables such as toner or developers. On that basis, the transfer of property in goods attracted Section 3-B of the Tamil Nadu General Sales Tax Act, 1959. en-us Fri, 22 Jan 2010 00:00:00 +0530 Fri, 17 Oct 2014 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158401 Printing ink manufactured from purchased raw materials and used in executing printing works contracts was treated as goods whose property was transferred in the course of the contract. Applying Article 366(29A), the court noted that the customer supplied only paper, while the assessee converted raw materials into printing ink and used it in completing the printing job. The ink did not cease to be marketable goods merely because it was consumed in the process of printing, and it was not comparable to ordinary consumables such as toner or developers. On that basis, the transfer of property in goods attracted Section 3-B of the Tamil Nadu General Sales Tax Act, 1959. Case-Laws VAT and Sales Tax Fri, 22 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158401