https://www.taxtmi.com/caselaws?id=164051 Printed labels made to customer specifications were characterised by their real nature and the parties' intention, not by assumptions about materials or general marketability. Because the labels were prepared for specific customers and were not shown to be independently saleable as ordinary goods, the transaction was treated as execution of work rather than a sale of goods under the Central Sales Tax framework. The court accepted the concurrent factual and legal finding in favour of the assessee and declined interference. en-us Fri, 31 Jul 2009 00:00:00 +0530 Tue, 04 Nov 2014 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164051 Printed labels made to customer specifications were characterised by their real nature and the parties' intention, not by assumptions about materials or general marketability. Because the labels were prepared for specific customers and were not shown to be independently saleable as ordinary goods, the transaction was treated as execution of work rather than a sale of goods under the Central Sales Tax framework. The court accepted the concurrent factual and legal finding in favour of the assessee and declined interference. Case-Laws VAT and Sales Tax Fri, 31 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164051