https://www.taxtmi.com/caselaws?id=161972 Whether printing jobs on customer-supplied paper constitute a works contract depends on the factual nature of each contract and the dominant intention of the parties. After the Forty-sixth Amendment, tax may be levied on the transfer of property in goods involved in a works contract, but that characterisation cannot be decided in the abstract. Where the assessing authority will examine each contract and the assessee can raise all objections in assessment proceedings, writ jurisdiction under Article 226 is ordinarily not appropriate. The petition was therefore held not fit for writ intervention, and the parties were directed to pursue the dispute before the assessing authority. en-us Thu, 06 May 2004 00:00:00 +0530 Wed, 12 Feb 2014 16:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161972 Whether printing jobs on customer-supplied paper constitute a works contract depends on the factual nature of each contract and the dominant intention of the parties. After the Forty-sixth Amendment, tax may be levied on the transfer of property in goods involved in a works contract, but that characterisation cannot be decided in the abstract. Where the assessing authority will examine each contract and the assessee can raise all objections in assessment proceedings, writ jurisdiction under Article 226 is ordinarily not appropriate. The petition was therefore held not fit for writ intervention, and the parties were directed to pursue the dispute before the assessing authority. Case-Laws VAT and Sales Tax Thu, 06 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161972