https://www.taxtmi.com/caselaws?id=148718 Mixed transactions involving labour and materials are taxable as sales only to the extent the parties intended a separate sale of goods. Where the bargain shows that materials are merely ancillary to skilled work, the transaction is not an indivisible sale simply because property in some material later passes. Applying that principle to photographic work, taking photographs and developing negatives were treated as contracts of skill and labour, while supplying finished prints or enlargements was a distinct sale component. A single bill did not alter the severable character of the transaction, and sales tax was confined to the finished prints or enlargements. en-us Mon, 06 May 1968 00:00:00 +0530 Thu, 02 May 2013 15:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148718 Mixed transactions involving labour and materials are taxable as sales only to the extent the parties intended a separate sale of goods. Where the bargain shows that materials are merely ancillary to skilled work, the transaction is not an indivisible sale simply because property in some material later passes. Applying that principle to photographic work, taking photographs and developing negatives were treated as contracts of skill and labour, while supplying finished prints or enlargements was a distinct sale component. A single bill did not alter the severable character of the transaction, and sales tax was confined to the finished prints or enlargements. Case-Laws VAT and Sales Tax Mon, 06 May 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148718