https://www.taxtmi.com/caselaws?id=159999 Retrospective section 3(b) of the T.N.G.S.T. Act, 1959 did not apply to the 1984-85 assessment year, so the dispute turned on whether printed letter pads, bill books and similar materials were sold as goods or produced under a works contract. Applying State of Tamil Nadu v. Anandam Viswanathan, the Tribunal held that where the main object is work and labour and paper is only incidental, the transaction is not taxable as a sale of goods. The assessment order was therefore unsustainable in law and was quashed. en-us Tue, 31 Mar 1998 00:00:00 +0530 Fri, 06 Dec 2013 16:21:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159999 Retrospective section 3(b) of the T.N.G.S.T. Act, 1959 did not apply to the 1984-85 assessment year, so the dispute turned on whether printed letter pads, bill books and similar materials were sold as goods or produced under a works contract. Applying State of Tamil Nadu v. Anandam Viswanathan, the Tribunal held that where the main object is work and labour and paper is only incidental, the transaction is not taxable as a sale of goods. The assessment order was therefore unsustainable in law and was quashed. Case-Laws VAT and Sales Tax Tue, 31 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159999