https://www.taxtmi.com/caselaws?id=128666 The Court held that the appellant, an artist drawing pictures for remuneration, was not considered a dealer under the Madras General Sales Tax Act. The transactions involving the drawings were deemed as contracts for work and labor, not sales, as the main object was the provision of artistic services rather than the sale of goods. Consequently, the Board's order assessing sales tax on the appellant's turnover was set aside, and the appellant was awarded costs from the Department. en-us Mon, 26 Nov 1962 00:00:00 +0530 Wed, 10 Apr 2013 10:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128666 The Court held that the appellant, an artist drawing pictures for remuneration, was not considered a dealer under the Madras General Sales Tax Act. The transactions involving the drawings were deemed as contracts for work and labor, not sales, as the main object was the provision of artistic services rather than the sale of goods. Consequently, the Board's order assessing sales tax on the appellant's turnover was set aside, and the appellant was awarded costs from the Department. Case-Laws VAT and Sales Tax Mon, 26 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128666