https://www.taxtmi.com/caselaws?id=158759 Supply of additional prints of advertising films made from customer-supplied negatives was held to be a contract for work, labour and skill, not a contract of sale. The Court focused on the substance of the arrangement: the prints were prepared for the customer's own advertising use, required specialised skill and labour, and were not marketable commodities capable of sale to third parties. The involvement of a mechanical process did not change the character of the transaction. On that basis, the arrangement was treated as a works contract, and the issue was decided in favour of the assessee. en-us Sat, 05 Oct 1996 00:00:00 +0530 Sat, 09 Nov 2013 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158759 Supply of additional prints of advertising films made from customer-supplied negatives was held to be a contract for work, labour and skill, not a contract of sale. The Court focused on the substance of the arrangement: the prints were prepared for the customer's own advertising use, required specialised skill and labour, and were not marketable commodities capable of sale to third parties. The involvement of a mechanical process did not change the character of the transaction. On that basis, the arrangement was treated as a works contract, and the issue was decided in favour of the assessee. Case-Laws VAT and Sales Tax Sat, 05 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158759