https://www.taxtmi.com/caselaws?id=247206 Printed plastic bags supplied with the customer's name or logo were held to remain a sale of goods, because the primary object of the contract was supply of a marketable commodity and the printing was only incidental. The Madras HC accepted that there was no material to show a separate works contract, and relied on the settled distinction between contracts for printing itself and contracts where printing is ancillary to sale. The absence of stock accounts and the assessing authority's materials also supported best judgment assessment. The tax and penalty were sustained, and the revision was rejected. en-us Thu, 04 Oct 2012 00:00:00 +0530 Tue, 01 Apr 2014 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247206 Printed plastic bags supplied with the customer's name or logo were held to remain a sale of goods, because the primary object of the contract was supply of a marketable commodity and the printing was only incidental. The Madras HC accepted that there was no material to show a separate works contract, and relied on the settled distinction between contracts for printing itself and contracts where printing is ancillary to sale. The absence of stock accounts and the assessing authority's materials also supported best judgment assessment. The tax and penalty were sustained, and the revision was rejected. Case-Laws VAT and Sales Tax Thu, 04 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247206