https://www.taxtmi.com/caselaws?id=101383 The Supreme Court of India applied the true-nature test to determine sales tax liability on photographic prints. A transaction is a sale only where its main object is the transfer of property in a chattel as chattel; where the dominant purpose is the exercise of skill and labour, the use of materials and incidental passing of property does not convert it into a sale. Photographic work was held to be principally a service involving skill and labour, with delivery of prints merely ancillary. The supply of photoprints was therefore treated as a contract of work and labour and not a sale of goods, so sales tax was not attracted. en-us Tue, 14 Dec 1976 00:00:00 +0530 Wed, 23 Jul 2014 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101383 The Supreme Court of India applied the true-nature test to determine sales tax liability on photographic prints. A transaction is a sale only where its main object is the transfer of property in a chattel as chattel; where the dominant purpose is the exercise of skill and labour, the use of materials and incidental passing of property does not convert it into a sale. Photographic work was held to be principally a service involving skill and labour, with delivery of prints merely ancillary. The supply of photoprints was therefore treated as a contract of work and labour and not a sale of goods, so sales tax was not attracted. Case-Laws VAT and Sales Tax Tue, 14 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101383