https://www.taxtmi.com/caselaws?id=163349 Taxability of printed-material contracts depends on the true nature of the transaction, not merely on a schedule entry describing the goods. A printed article made to customer specifications is not automatically a works contract because it bears a name, logo, or other instructions; the decisive test is whether the contract is for transfer of goods as goods or whether property in goods is only incidental to work. The constitutional amendment on deemed sales does not permit taxation of a pure works contract as a sale by classification alone. The Government Order was upheld, but individual transactions remain subject to case-by-case examination of their contractual terms and surrounding facts. en-us Mon, 05 Apr 2010 00:00:00 +0530 Mon, 13 Oct 2014 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163349 Taxability of printed-material contracts depends on the true nature of the transaction, not merely on a schedule entry describing the goods. A printed article made to customer specifications is not automatically a works contract because it bears a name, logo, or other instructions; the decisive test is whether the contract is for transfer of goods as goods or whether property in goods is only incidental to work. The constitutional amendment on deemed sales does not permit taxation of a pure works contract as a sale by classification alone. The Government Order was upheld, but individual transactions remain subject to case-by-case examination of their contractual terms and surrounding facts. Case-Laws VAT and Sales Tax Mon, 05 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163349