https://www.taxtmi.com/caselaws?id=167700 Screen printing designs on customer-supplied glazed tiles was treated as a processing activity rather than a sale of goods because ink, stains, colours, glaze, vitrosa and packing materials were consumables used to execute the work. Consequently, taxation of the entire turnover as works contract sale turnover was not justified. Even if the activity involved a transfer of property, supplies to out-of-State customers were inter-State in substance and could not be taxed in the attempted manner under the Karnataka Sales Tax Act. The provision concerning goods purchased outside the State for works-contract execution did not apply because the processor worked on and returned customer-owned tiles. en-us Mon, 23 Jul 2012 00:00:00 +0530 Wed, 07 Jan 2015 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167700 Screen printing designs on customer-supplied glazed tiles was treated as a processing activity rather than a sale of goods because ink, stains, colours, glaze, vitrosa and packing materials were consumables used to execute the work. Consequently, taxation of the entire turnover as works contract sale turnover was not justified. Even if the activity involved a transfer of property, supplies to out-of-State customers were inter-State in substance and could not be taxed in the attempted manner under the Karnataka Sales Tax Act. The provision concerning goods purchased outside the State for works-contract execution did not apply because the processor worked on and returned customer-owned tiles. Case-Laws VAT and Sales Tax Mon, 23 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167700