https://www.taxtmi.com/caselaws?id=162217 Job printing undertaken by a printing press is treated as a works contract where the dominant object is execution of printing work and not the sale of printed goods as chattel. Any transfer of paper, ink or other materials is merely incidental to that service element, so the constitutional expansion of "sale" under Article 366(29A)(b) does not convert the contract into a taxable sale. On that analysis, job printing was not liable to sales tax under the Assam General Sales Tax Act, and the relevant schedule entry could not be sustained against such printing contracts. en-us Thu, 14 Aug 2003 00:00:00 +0530 Thu, 20 Feb 2014 18:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162217 Job printing undertaken by a printing press is treated as a works contract where the dominant object is execution of printing work and not the sale of printed goods as chattel. Any transfer of paper, ink or other materials is merely incidental to that service element, so the constitutional expansion of "sale" under Article 366(29A)(b) does not convert the contract into a taxable sale. On that analysis, job printing was not liable to sales tax under the Assam General Sales Tax Act, and the relevant schedule entry could not be sustained against such printing contracts. Case-Laws VAT and Sales Tax Thu, 14 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162217