https://www.taxtmi.com/caselaws?id=162404 Transfer of printed materials carrying valuable information for consideration was treated as a sale of goods under the Kerala General Sales Tax Act, 1963, because the statutory definitions covered transfer of property in movable goods for valuable consideration. The consideration was linked to the supply of the printed material embodying the information, not to a bare service, and the business utility of the information supported characterisation as goods. After permissible deductions, the resulting balance was taxable turnover. The revisions were dismissed, and the transaction remained liable to tax under the Act. en-us Mon, 03 Feb 2003 00:00:00 +0530 Wed, 26 Feb 2014 11:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162404 Transfer of printed materials carrying valuable information for consideration was treated as a sale of goods under the Kerala General Sales Tax Act, 1963, because the statutory definitions covered transfer of property in movable goods for valuable consideration. The consideration was linked to the supply of the printed material embodying the information, not to a bare service, and the business utility of the information supported characterisation as goods. After permissible deductions, the resulting balance was taxable turnover. The revisions were dismissed, and the transaction remained liable to tax under the Act. Case-Laws VAT and Sales Tax Mon, 03 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162404