https://www.taxtmi.com/caselaws?id=124770 Photographic processing, including taking photographs, developing films and printing photographs, falls within the expanded concept of a works contract under the Kerala General Sales Tax Act, 1963. Following the Forty-sixth Amendment, the sale element in a composite works contract is severable and taxable even where the dominant object is service. Earlier treatment of photographic processing as outside works-contract taxation was displaced by later Supreme Court authority, including the principles applied in Associated Cement Companies and Bharat Sanchar Nigam Ltd. The levy was therefore upheld and the assessment restored by the Tribunal was sustained. Limitation and interest issues were not adjudicated because they had not been raised before the Tribunal. en-us Tue, 14 Aug 2007 00:00:00 +0530 Fri, 05 Oct 2012 17:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124770 Photographic processing, including taking photographs, developing films and printing photographs, falls within the expanded concept of a works contract under the Kerala General Sales Tax Act, 1963. Following the Forty-sixth Amendment, the sale element in a composite works contract is severable and taxable even where the dominant object is service. Earlier treatment of photographic processing as outside works-contract taxation was displaced by later Supreme Court authority, including the principles applied in Associated Cement Companies and Bharat Sanchar Nigam Ltd. The levy was therefore upheld and the assessment restored by the Tribunal was sustained. Limitation and interest issues were not adjudicated because they had not been raised before the Tribunal. Case-Laws VAT and Sales Tax Tue, 14 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124770