https://www.taxtmi.com/caselaws?id=159231 Film, chemicals and zinc plates used in printing work were not taxable as a sale where the contract was for printing on paper supplied by the customer and the materials purchased by the assessee remained its property. On the facts found, there was no transfer of property in those items to the customer. The later constitutional amendment and corresponding changes in the definition of works contract and sale under the Andhra Pradesh General Sales Tax Act, 1957 did not apply to a contract entered into before the amendment. The material was therefore not liable to tax as goods transferred in the course of the work. en-us Tue, 24 Mar 1998 00:00:00 +0530 Mon, 18 Nov 2013 17:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159231 Film, chemicals and zinc plates used in printing work were not taxable as a sale where the contract was for printing on paper supplied by the customer and the materials purchased by the assessee remained its property. On the facts found, there was no transfer of property in those items to the customer. The later constitutional amendment and corresponding changes in the definition of works contract and sale under the Andhra Pradesh General Sales Tax Act, 1957 did not apply to a contract entered into before the amendment. The material was therefore not liable to tax as goods transferred in the course of the work. Case-Laws VAT and Sales Tax Tue, 24 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159231