https://www.taxtmi.com/caselaws?id=255253 Transfer of property in ink and lacquer used in plate making on a job-work basis is treated as a deemed sale where the materials are applied in execution of a works contract and pass to the customer in any form, including by accretion or chemical incorporation. The analysis states that the statutory test is satisfied even if the goods do not remain physically identifiable in their original form. It also notes that earlier printing and dyeing authorities support this approach, and that dominant intention principles do not override the works contracts definition of sale. en-us Thu, 25 Oct 2012 00:00:00 +0530 Mon, 12 Jan 2015 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255253 Transfer of property in ink and lacquer used in plate making on a job-work basis is treated as a deemed sale where the materials are applied in execution of a works contract and pass to the customer in any form, including by accretion or chemical incorporation. The analysis states that the statutory test is satisfied even if the goods do not remain physically identifiable in their original form. It also notes that earlier printing and dyeing authorities support this approach, and that dominant intention principles do not override the works contracts definition of sale. Case-Laws VAT and Sales Tax Thu, 25 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255253