https://www.taxtmi.com/caselaws?id=390001 Printed materials manufactured to a customer's specifications were treated as a works contract rather than a taxable sale under the Central Sales Tax regime for the assessment year 1994-1995. The Court applied the earlier Division Bench view that such customised printed labels or materials are not marketable goods sold as such, but transactions dominated by execution of work. It also noted that the extended statutory definition relied on for taxing such transactions came into force only from 11.05.2002, so it could not govern the relevant period. The levy was therefore unsustainable. en-us Wed, 04 Dec 2019 00:00:00 +0530 Fri, 18 Jun 2021 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390001 Printed materials manufactured to a customer's specifications were treated as a works contract rather than a taxable sale under the Central Sales Tax regime for the assessment year 1994-1995. The Court applied the earlier Division Bench view that such customised printed labels or materials are not marketable goods sold as such, but transactions dominated by execution of work. It also noted that the extended statutory definition relied on for taxing such transactions came into force only from 11.05.2002, so it could not govern the relevant period. The levy was therefore unsustainable. Case-Laws VAT and Sales Tax Wed, 04 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390001