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Transfer of Printed Flex Material Constitutes Supply of Goods as Ownership is Transferred to Customer.

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....Classification of supply - supply of goods or supply of services - supply of print on flex - Immaterial of the fact that whether the content is supplied by the customer or it is designed by the applicant himself basing on the requirement of the customer, the applicant transfers the title in the goods i.e., printed material on flex to the customer - the applicant is transferring the title in goods to his customers in the form of printed flex material and it amounts to nothing but supply of goods only.....