https://www.taxtmi.com/caselaws?id=167869 Use of ink in printing work did not, on the facts, amount to a taxable transfer of goods under the Assam Value Added Tax Act, 2003. The Court held that ink consumed in the printing process lost its identity and was not transferred as goods to the customer, so no sale of goods arose merely because it was used in executing the job. The activity was treated as a customer-specific service rather than a works contract based on the material used. The impugned order taxing the transaction as a works contract was set aside, and the matter was remitted for fresh consideration in accordance with law. en-us Tue, 11 Dec 2012 00:00:00 +0530 Mon, 05 Jan 2015 09:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167869 Use of ink in printing work did not, on the facts, amount to a taxable transfer of goods under the Assam Value Added Tax Act, 2003. The Court held that ink consumed in the printing process lost its identity and was not transferred as goods to the customer, so no sale of goods arose merely because it was used in executing the job. The activity was treated as a customer-specific service rather than a works contract based on the material used. The impugned order taxing the transaction as a works contract was set aside, and the matter was remitted for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Tue, 11 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167869