STATE OF TAMIL NADU vs ANANDAM VISWANATHAN

The Supreme Court held that contracts for printing question papers between the respondent and educational institutions were primarily contracts for work and labor, not for the sale of goods. The Court clarified that while materials were used, the essence of the contract was the service provided, thus excluding printing and block making charges from the assessable turnover under the Tamil Nadu General Sales Tax Act, 1959. The appeals against the High Court's decision were dismissed, affirming that the price paid was for the service and confidentiality, not for the sale of goods.