https://www.taxtmi.com/caselaws?id=444767 Printing textbooks, magazines and periodicals under a contract where the printer used its own paper, worked on a piece-rate basis, and delivered finished goods to the publisher was treated as a works contract rather than a sale. Applying the statutory definitions in the Andhra Pradesh General Sales Tax Act, 1957, and the constitutional position after Article 366(29-A), the decisive test was the nature of the transaction: any transfer of property in goods was only incidental to execution of the printing job, not a transfer of chattel as chattel. The exemption for sales of printed books and periodicals was held inapplicable because the contract was for printing work itself. en-us Mon, 16 Oct 2023 00:00:00 +0530 Fri, 09 Jan 2026 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444767 Printing textbooks, magazines and periodicals under a contract where the printer used its own paper, worked on a piece-rate basis, and delivered finished goods to the publisher was treated as a works contract rather than a sale. Applying the statutory definitions in the Andhra Pradesh General Sales Tax Act, 1957, and the constitutional position after Article 366(29-A), the decisive test was the nature of the transaction: any transfer of property in goods was only incidental to execution of the printing job, not a transfer of chattel as chattel. The exemption for sales of printed books and periodicals was held inapplicable because the contract was for printing work itself. Case-Laws VAT / Sales Tax Mon, 16 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444767