https://www.taxtmi.com/caselaws?id=392303 Printing of bill books, receipt books, name pads and similar articles on specific customer orders, where the items are not intended for general market sale and the transfer of materials is merely incidental to the printing work, constitutes a works contract rather than a taxable sale of goods. The Madras HC held that the revisional authority was wrong to treat the transaction as a sale because the materials supplied were tailored to the customer's requirements and the dominant element was execution of the work. The revisional order was therefore set aside in favour of the assessee. en-us Mon, 10 Feb 2020 00:00:00 +0530 Tue, 18 Feb 2020 08:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392303 Printing of bill books, receipt books, name pads and similar articles on specific customer orders, where the items are not intended for general market sale and the transfer of materials is merely incidental to the printing work, constitutes a works contract rather than a taxable sale of goods. The Madras HC held that the revisional authority was wrong to treat the transaction as a sale because the materials supplied were tailored to the customer's requirements and the dominant element was execution of the work. The revisional order was therefore set aside in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392303