https://www.taxtmi.com/caselaws?id=412130 Recording songs on blank audio cassettes from a master copy was treated as a works contract under the Tamil Nadu General Sales Tax Act, 1959, because the arrangement required a third party to process and manufacture goods for the petitioners and return the finished cassettes only to them. The recorder had no authority to sell the cassettes in the market, so the transfer occurred in the execution of work and fell within works contract taxation under Section 3B. The petitioners' later market sale of the recorded cassettes was therefore the first sale liable to tax, and the circular was upheld. en-us Mon, 06 Sep 2021 00:00:00 +0530 Mon, 14 Nov 2022 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412130 Recording songs on blank audio cassettes from a master copy was treated as a works contract under the Tamil Nadu General Sales Tax Act, 1959, because the arrangement required a third party to process and manufacture goods for the petitioners and return the finished cassettes only to them. The recorder had no authority to sell the cassettes in the market, so the transfer occurred in the execution of work and fell within works contract taxation under Section 3B. The petitioners' later market sale of the recorded cassettes was therefore the first sale liable to tax, and the circular was upheld. Case-Laws VAT and Sales Tax Mon, 06 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412130