https://www.taxtmi.com/caselaws?id=124767 Photographic activity is treated differently depending on whether the customer's property is worked upon. Where the photographer uses his own film and camera and supplies finished photographs, the transaction is essentially skill and labour, with any transfer of photographic paper only incidental; it is not a works contract and is not exigible to sales tax. Where exposed films or negatives supplied by customers are processed and positive prints are produced, the activity involves processing of the customer's property and falls within the amended concept of works contract, making the transfer of property in goods involved in execution of the work taxable. en-us Fri, 26 Mar 1999 00:00:00 +0530 Fri, 05 Oct 2012 16:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124767 Photographic activity is treated differently depending on whether the customer's property is worked upon. Where the photographer uses his own film and camera and supplies finished photographs, the transaction is essentially skill and labour, with any transfer of photographic paper only incidental; it is not a works contract and is not exigible to sales tax. Where exposed films or negatives supplied by customers are processed and positive prints are produced, the activity involves processing of the customer's property and falls within the amended concept of works contract, making the transfer of property in goods involved in execution of the work taxable. Case-Laws VAT and Sales Tax Fri, 26 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124767