https://www.taxtmi.com/caselaws?id=148721 Supply of finished photographs and photo copies by a professional photographer was treated as a sale of goods because the substance of the bargain was delivery of a marketable finished product, not labour alone. The Court held that the materials used became part of the end product, and the presence of skill in taking the photograph did not alter the commercial character of the transaction. Earlier treatment of similar arrangements as works contracts was held not to control the classification on these facts, and distinctions drawn from artistic sculpture were found inapplicable. Sales tax was therefore upheld. en-us Tue, 25 Nov 1969 00:00:00 +0530 Thu, 02 May 2013 15:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148721 Supply of finished photographs and photo copies by a professional photographer was treated as a sale of goods because the substance of the bargain was delivery of a marketable finished product, not labour alone. The Court held that the materials used became part of the end product, and the presence of skill in taking the photograph did not alter the commercial character of the transaction. Earlier treatment of similar arrangements as works contracts was held not to control the classification on these facts, and distinctions drawn from artistic sculpture were found inapplicable. Sales tax was therefore upheld. Case-Laws VAT and Sales Tax Tue, 25 Nov 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148721