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
printed clauses, or terms, and when the written terms are inconsistent with the printed terms, the written terms would prevail over the printed terms ... printed terms in a document and a clause which was typed into the said printed document. It was held that under a contract which
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 courts is a contract
contract for sale and that such contracts are contracts for work and labour and that imposition of sales tax on the turnover relating to printing ... distinction between three types of contracts: (1) contract for work and labour simply, (2) a mixed contract of labour and materials, and (3) for goods
prints or enlargements after developing the same ; (b) developing, printing and if necessary enlarging exposed films supplied by the customers ; and (c) take positive prints ... take positive prints from them and supply negative and the prints in the desired size to the customer ;
(3) take positive prints from the negative
form.
15. The works contract can be a composite contract, indivisible contract, service contract, etc. The form of contract is not determinative of the nature ... attract the sale contract. If it was a contract for sale of paper and for work, it would be a composite contract, where
journal forms were contracts for sale, as work and labour was not of the essence of the contract. But in Srinivasa Printing Works v. Sales ... printed and sold to the customers, what is sold is not paper or paper products but printed materials which are finished products. Such contracts cannot
slip.
25. The contract in the present case
does not contain any handwritten terms in
regard to arbitration. The contract has printed
clauses barring arbitration ... stamp
paper, a printed form was attached and in the printed form, it
was provided that the parties to the contract agree that
arbitration shall
photo books under HS code 4911
printed using digital Offset and attract 12% GST
printing press on printing
paper (other than photo
albums) and thereafter ... that classification and GST rate for photo books printed
using digital Offset printing press on printing paper other than photo
albums falls under HS code
photo books under HS code 4911
printed using digital Offset and attract 12% GST
printing press on printing
paper (other than photo
albums) and thereafter ... that classification and GST rate for photo books printed
using digital Offset printing press on printing paper other than photo
albums falls under HS code
