https://www.taxtmi.com/caselaws?id=148729 An agreement for production of the Hindi version of a film was held to be a contract for service, not a sale exigible to tax under section 2 of the Madras General Sales Tax Act. The producer retained ownership and the right to exploit the finished cinematographic film, while the assessee merely undertook production work, arranged staff and materials, and delivered the censored negatives on completion. Supplying raw film and carrying out the production process did not amount to transfer of property in goods or create any element of sale. The transaction was therefore outside sales tax. en-us Wed, 31 Dec 1969 00:00:00 +0530 Thu, 02 May 2013 16:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148729 An agreement for production of the Hindi version of a film was held to be a contract for service, not a sale exigible to tax under section 2 of the Madras General Sales Tax Act. The producer retained ownership and the right to exploit the finished cinematographic film, while the assessee merely undertook production work, arranged staff and materials, and delivered the censored negatives on completion. Supplying raw film and carrying out the production process did not amount to transfer of property in goods or create any element of sale. The transaction was therefore outside sales tax. Case-Laws VAT and Sales Tax Wed, 31 Dec 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148729