https://www.taxtmi.com/caselaws?id=62640 In a mixed photographic transaction, the contract for taking a customer's photograph and developing the negative was treated as a contract of work and labour, because the dominant element was professional skill and service with only incidental transfer of materials, so that stage was not liable to sales tax. By contrast, the supply of additional photographic prints was treated as a severable commercial sale of finished goods for consideration and was held taxable under the Delhi Sales Tax Act, 1975. The decision applies the severability principle to distinguish the service component from the sale component in photographic services. en-us Sat, 23 Oct 1976 00:00:00 +0530 Thu, 20 Jan 2011 18:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62640 In a mixed photographic transaction, the contract for taking a customer's photograph and developing the negative was treated as a contract of work and labour, because the dominant element was professional skill and service with only incidental transfer of materials, so that stage was not liable to sales tax. By contrast, the supply of additional photographic prints was treated as a severable commercial sale of finished goods for consideration and was held taxable under the Delhi Sales Tax Act, 1975. The decision applies the severability principle to distinguish the service component from the sale component in photographic services. Case-Laws Income Tax Sat, 23 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62640