https://www.taxtmi.com/caselaws?id=127653 A photographer who produces and supplies finished photographs for price was treated as engaged in the production and sale of goods rather than a mere personal service contract. The Court applied the definitions of sale and dealer to hold that the photographic materials, chemicals, and other consumables used in making the photographs formed part of the taxable sale of the finished product. The transaction was therefore not confined to work and labour alone, and the photographer was a dealer in respect of those materials under the Madhya Bharat Sales Tax Act, 1950. en-us Sat, 09 Feb 1957 00:00:00 +0530 Wed, 13 Mar 2013 17:24:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127653 A photographer who produces and supplies finished photographs for price was treated as engaged in the production and sale of goods rather than a mere personal service contract. The Court applied the definitions of sale and dealer to hold that the photographic materials, chemicals, and other consumables used in making the photographs formed part of the taxable sale of the finished product. The transaction was therefore not confined to work and labour alone, and the photographer was a dealer in respect of those materials under the Madhya Bharat Sales Tax Act, 1950. Case-Laws VAT and Sales Tax Sat, 09 Feb 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127653