https://www.taxtmi.com/caselaws?id=395953 After the Forty-Sixth Amendment and insertion of Article 366(29-A), a works contract is divisible into goods and service elements, and tax is attracted on the transfer of property in goods involved in execution. The dominant intention test no longer controls the levy. Applying that constitutional position, printing ink used in printing polythene rolls was treated as part of the goods component transferred in the works contract, not as a mere consumable escaping tax. Earlier contrary rulings were regarded as inconsistent with the settled law and overruled to that extent. The purchase and use of ink for printing was therefore held taxable under Section 3-B of the Tamil Nadu General Sales Tax Act, 1959. en-us Fri, 12 Jun 2020 00:00:00 +0530 Wed, 07 Jul 2021 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395953 After the Forty-Sixth Amendment and insertion of Article 366(29-A), a works contract is divisible into goods and service elements, and tax is attracted on the transfer of property in goods involved in execution. The dominant intention test no longer controls the levy. Applying that constitutional position, printing ink used in printing polythene rolls was treated as part of the goods component transferred in the works contract, not as a mere consumable escaping tax. Earlier contrary rulings were regarded as inconsistent with the settled law and overruled to that extent. The purchase and use of ink for printing was therefore held taxable under Section 3-B of the Tamil Nadu General Sales Tax Act, 1959. Case-Laws VAT and Sales Tax Fri, 12 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395953