https://www.taxtmi.com/caselaws?id=124768 Photographic processing involving taking snaps, developing negatives and printing photographs was treated as a works contract because the statutory scheme covered agreements for altering, finishing or otherwise processing goods. The Court held that section 3A taxed the transfer of property in goods involved in execution of such a contract, so the value of the blank negatives and printing paper used in producing finished photographs was taxable. Authorities decided under sales tax laws without a similar statutory definition were distinguished and not applied. The labour and artistic skill element did not prevent tax on the goods transferred in the photographic process. en-us Fri, 22 Dec 2000 00:00:00 +0530 Fri, 05 Oct 2012 16:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124768 Photographic processing involving taking snaps, developing negatives and printing photographs was treated as a works contract because the statutory scheme covered agreements for altering, finishing or otherwise processing goods. The Court held that section 3A taxed the transfer of property in goods involved in execution of such a contract, so the value of the blank negatives and printing paper used in producing finished photographs was taxable. Authorities decided under sales tax laws without a similar statutory definition were distinguished and not applied. The labour and artistic skill element did not prevent tax on the goods transferred in the photographic process. Case-Laws VAT and Sales Tax Fri, 22 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124768