https://www.taxtmi.com/caselaws?id=160007 In job-work printing on paper supplied by customers, works contract tax applies only if property in goods passes to the customer in execution of the contract, whether as goods or in another form. Ink used in printing was treated as a consumable tool of the printer that is consumed in the process and loses its identity, so the customer does not receive ink or any transferable property in it. The value of goods merely used or consumed in the work is not taxable unless that use results in a transfer of property. The issue was decided in favour of the assessee. en-us Thu, 17 Sep 1998 00:00:00 +0530 Wed, 08 Oct 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160007 In job-work printing on paper supplied by customers, works contract tax applies only if property in goods passes to the customer in execution of the contract, whether as goods or in another form. Ink used in printing was treated as a consumable tool of the printer that is consumed in the process and loses its identity, so the customer does not receive ink or any transferable property in it. The value of goods merely used or consumed in the work is not taxable unless that use results in a transfer of property. The issue was decided in favour of the assessee. Case-Laws VAT / Sales Tax Thu, 17 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160007