https://www.taxtmi.com/caselaws?id=163891 The decisive test was the true nature of the contract, assessed from its terms, the parties' intention and the primary object of the transaction. A supply arrangement for photo-identity cards, made to specified specifications and involving data entry, photographing, storage and processing, was held to be predominantly skilled labour and service. The use of materials was merely incidental, and the cards had no commercial utility in the open market. The transaction was therefore a contract for work and labour, not a sale, and was not exigible to sales tax. en-us Wed, 11 Feb 2009 00:00:00 +0530 Tue, 18 Nov 2014 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163891 The decisive test was the true nature of the contract, assessed from its terms, the parties' intention and the primary object of the transaction. A supply arrangement for photo-identity cards, made to specified specifications and involving data entry, photographing, storage and processing, was held to be predominantly skilled labour and service. The use of materials was merely incidental, and the cards had no commercial utility in the open market. The transaction was therefore a contract for work and labour, not a sale, and was not exigible to sales tax. Case-Laws VAT and Sales Tax Wed, 11 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163891