Nature
of contract----Contract for work and contract for labour and
work--Difference between--Ascertainment of intention of
parties and nature of contract--Need ... contracts pre-dominantly being contracts for work with
confidence and faith, should be treated mainly as contracts
for labour and not contracts for sale
contract notes in respect of these two contracts. There was accordingly no provision made in either of these two contracts for the buyers to give ... which these three contracts were entered into between the appellants and the respondents were set out in contract notes in the printed contract form prescribed
contract for work and labour The distinction between the two contracts is often a fine one. A contract of sale is a contract whose main ... that has been undertaken was a works contract will not automatically mean that any contract where printed materials are supplied, even if they bear
contract, for the
additional obligations in the contract would not alter the nature of the
contract so long as the contract provides for a contract ... works contract are
satisfied in a contract, then irrespective of additional obligations, such
contract would be covered by the term "works contract" because
contract was predominantly a contract for work with confidence and faith and had to be treated mainly as contract for labour and not contract ... intention of the contract is the rendering of service, it will amount to works contract and in the execution of such contract, if the property
sale of goods but would be execution of a works contract. The printing of currency notes at Nasik, of cheque books for a Bank, questions ... materials supplied on the basis of such contract, the contract will continue to be a contract for work and labour and no liability to sales
possible to say that the contract was not one and composite, but really two. A contract for printing of judgments of courts is essentially ... contract of sale of goods and a contract for work and labour was often a fine one. A contract of sale is a contract whose
contract for printed materials, as found by the Tribunal, what was sold was not paper, but printed materials. If the contract was for work ... journal forms are contracts for sale. But it seems to me impossible to say that the contract for printing judgments of court is a contract
such job-works are contracts for sale of goods and not contracts for work and labour.
10. In Saraswati Printing Press v. Commissioner of Sales ... printer supplying printed materials, where the customers supply paper and the assessee does nothing except printing on it, the contract is one of labour
value of goods
involved in execution of works contract. The printing
work has been held to be works contract by the Apex
Court ... Matushree Textile
Limited (supra) has held that the contract of dyeing
and printing of cloth is a work contract and there is a
transfer
