https://www.taxtmi.com/caselaws?id=159952 A transaction is not treated as job-work manufacture merely because the buyer's trade mark appears on the bags, the buyer supplies packing material, or the agreement regulates tenders and pricing. Where the agreement does not show that the buyer supplied raw material or otherwise engaged the manufacturer to act on its behalf, the supply remains a sale by the manufacturer to the buyer. On that footing, the buyer's onward sales retain the character of second sales and are exempt from tax. A cited ship-construction precedent was held factually distinct and inapplicable. en-us Mon, 31 Aug 1998 00:00:00 +0530 Thu, 05 Dec 2013 18:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159952 A transaction is not treated as job-work manufacture merely because the buyer's trade mark appears on the bags, the buyer supplies packing material, or the agreement regulates tenders and pricing. Where the agreement does not show that the buyer supplied raw material or otherwise engaged the manufacturer to act on its behalf, the supply remains a sale by the manufacturer to the buyer. On that footing, the buyer's onward sales retain the character of second sales and are exempt from tax. A cited ship-construction precedent was held factually distinct and inapplicable. Case-Laws VAT and Sales Tax Mon, 31 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159952