https://www.taxtmi.com/caselaws?id=160378 Printed materials such as cinema tickets and wall posters were treated as outside taxable sales because the Court applied the principle that a contract is for work or service, not sale, where the maker does not retain property in the finished product as a commercial commodity available in the market; the sales tax levy on those items was held unsustainable. The Court also held that turnover relating to wax, cotton waste and similar consumables used for cleaning printing machinery could not be added to taxable turnover under section 7-A, and the Tribunal erred in including it; that inclusion was unsustainable. en-us Mon, 05 Nov 1990 00:00:00 +0530 Tue, 17 Dec 2013 14:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160378 Printed materials such as cinema tickets and wall posters were treated as outside taxable sales because the Court applied the principle that a contract is for work or service, not sale, where the maker does not retain property in the finished product as a commercial commodity available in the market; the sales tax levy on those items was held unsustainable. The Court also held that turnover relating to wax, cotton waste and similar consumables used for cleaning printing machinery could not be added to taxable turnover under section 7-A, and the Tribunal erred in including it; that inclusion was unsustainable. Case-Laws VAT and Sales Tax Mon, 05 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160378