1998 (8) TMI 512 - SC - VAT and Sales Tax

SALE OR WORKS CONTRACT PRINTING PRESS SUPPLYING REVENUE MONEY RECEIPT BOOKS TO ELECTRICITY BOARD TRANSFER OF PAPER AND INK MERELY INCIDENTAL TO CONTRACT OF PRINTING NO SALE TRANSACTION IS WORKS CONTRACT

Summary

The Supreme Court upheld the decision of the Bombay High Court that the supply of printed material to Madhya Pradesh Electricity Board was a works contract and not a sale. The High Court emphasized that the transfer of property in the goods was only incidental to the contract of printing. The appeal was dismissed with no order as to costs.