https://www.taxtmi.com/caselaws?id=181012 Printing and supplying materials prepared to customers' specifications is treated as work and labour rather than a taxable sale where the contract's dominant purpose is the creation of a non-marketable finished product for identified customers. The decisive test is the nature of the contract and the intention of the parties, not the mere use of the printer's materials or incidental transfer of property during execution. On that principle, such transactions are not exigible to sales tax as sales and fall within the category of works contracts. en-us Wed, 18 Mar 2015 00:00:00 +0530 Wed, 06 Apr 2016 09:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181012 Printing and supplying materials prepared to customers' specifications is treated as work and labour rather than a taxable sale where the contract's dominant purpose is the creation of a non-marketable finished product for identified customers. The decisive test is the nature of the contract and the intention of the parties, not the mere use of the printer's materials or incidental transfer of property during execution. On that principle, such transactions are not exigible to sales tax as sales and fall within the category of works contracts. Case-Laws VAT and Sales Tax Wed, 18 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181012