https://www.taxtmi.com/caselaws?id=200096 A composite agreement for producing a television serial was characterised by the dominant intention test, under which the court examined the contract as a whole and the substance of the transaction. Because the assessee had to conceive, script, shoot, direct, produce, edit and complete the serial, and the finished serial and materials became the Government's property on delivery, the arrangement was treated as production of a marketable tangible product with transfer of ownership on completion. The copyright clause under Section 17(b) of the Copyright Act concerned intellectual property only and did not alter ownership of the physical article. The transaction was therefore a sale of goods, not a contract of service or work and labour. en-us Wed, 21 Dec 2016 00:00:00 +0530 Wed, 21 Mar 2018 07:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200096 A composite agreement for producing a television serial was characterised by the dominant intention test, under which the court examined the contract as a whole and the substance of the transaction. Because the assessee had to conceive, script, shoot, direct, produce, edit and complete the serial, and the finished serial and materials became the Government's property on delivery, the arrangement was treated as production of a marketable tangible product with transfer of ownership on completion. The copyright clause under Section 17(b) of the Copyright Act concerned intellectual property only and did not alter ownership of the physical article. The transaction was therefore a sale of goods, not a contract of service or work and labour. Case-Laws VAT and Sales Tax Wed, 21 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200096