https://www.taxtmi.com/caselaws?id=124766 Processing and supplying photographs, photo prints and photo negatives was treated as a works contract because property in goods passed in the execution of the activity, attracting the deemed-sale principle in Article 366(29A) and the charging provisions of the Assam General Sales Tax Act, 1993. The court held that the activity fell within the statutory definition of works contract and that the earlier dominant-intention test could not survive the later larger-Bench ruling clarifying that, after the Forty-sixth Amendment, tax may be levied on the materials used even where service elements are present. The assessments and demands were therefore sustainable. en-us Wed, 01 Feb 2006 00:00:00 +0530 Fri, 05 Oct 2012 15:03:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124766 Processing and supplying photographs, photo prints and photo negatives was treated as a works contract because property in goods passed in the execution of the activity, attracting the deemed-sale principle in Article 366(29A) and the charging provisions of the Assam General Sales Tax Act, 1993. The court held that the activity fell within the statutory definition of works contract and that the earlier dominant-intention test could not survive the later larger-Bench ruling clarifying that, after the Forty-sixth Amendment, tax may be levied on the materials used even where service elements are present. The assessments and demands were therefore sustainable. Case-Laws Indian Laws Wed, 01 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124766