https://www.taxtmi.com/caselaws?id=161667 After the Forty-sixth Amendment, the dominant intention of a contract is not determinative for sales tax purposes where the transaction involves transfer of property in goods during execution of work. Applying that principle, a digital printing contract was treated as a works contract because it involved transfer of material such as vinyl film and inks used in performance of the work. The service element did not prevent taxability, and the material component was held exigible to tax under the Karnataka Sales Tax Act. en-us Wed, 17 Mar 2004 00:00:00 +0530 Wed, 17 Oct 2018 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161667 After the Forty-sixth Amendment, the dominant intention of a contract is not determinative for sales tax purposes where the transaction involves transfer of property in goods during execution of work. Applying that principle, a digital printing contract was treated as a works contract because it involved transfer of material such as vinyl film and inks used in performance of the work. The service element did not prevent taxability, and the material component was held exigible to tax under the Karnataka Sales Tax Act. Case-Laws VAT and Sales Tax Wed, 17 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161667