gas well data that the company gathered and furnished to its subscribers for a monthly charge, but the record showed that the same information was also communicated by telegraph and over the telephone, rather than in printed reports. Id. at 790-91. The scouting company challenged the tax assessment, arguing on appeal that “the essence of the transaction involved in this instance is the performance of a service for oil companies, namely, a scouting service.” Id. at 792. At that time, the sales tax had not been extended by the legislature to cover services. Id. Therefor t nontaxable engineering services bundled with sale of telecommunications equipment was not taxable); Comptroller of Pub. Accounts v. Austin Multiple Listing Sen., Inc., 723 S.W.2d 163, 165 (Tex.App.-Austin 1986, no writ) (<HOLDING>). As this Court explained in San Antonio SMSA,
holding essence of transaction was processing of realestate data rather than printing of weekly listingservice book holding essence of transaction was nontaxable dataprocessing service which was performed by translating raw data onto punch cards that customers fed into computer court therefore held that transfer of punch cards was not taxable sale holding that for a transaction to constitute a sale and trigger a first right of refusal it must involve an armslength transaction resulting in an actual change in control of the burdened property rather than simply moving it from the individual owners to an entity controlled by them holding that the economic substance of a transaction rather than its form determines its tax treatment recognizing step transaction doctrine whereby courts must consider all steps of transaction in light of entire transaction so that substance of transaction will control over form of each step