https://www.taxtmi.com/caselaws?id=407099 An arrangement for converting paper and board into corrugated boxes was treated as job work rather than a works contract for sales tax purposes. The customer fixed the raw material, dimensions and specifications, and the converted boxes had to be returned to it for a fixed conversion charge per box. Because the material used in the process was incidental and there was no transfer of property in the finished boxes to the assessee, the transaction did not satisfy the elements of a taxable works contract. The sales tax levy was therefore unsustainable. en-us Tue, 20 Apr 2021 00:00:00 +0530 Fri, 30 Apr 2021 08:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407099 An arrangement for converting paper and board into corrugated boxes was treated as job work rather than a works contract for sales tax purposes. The customer fixed the raw material, dimensions and specifications, and the converted boxes had to be returned to it for a fixed conversion charge per box. Because the material used in the process was incidental and there was no transfer of property in the finished boxes to the assessee, the transaction did not satisfy the elements of a taxable works contract. The sales tax levy was therefore unsustainable. Case-Laws VAT and Sales Tax Tue, 20 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407099