https://www.taxtmi.com/caselaws?id=149980 The court ruled in favor of the petitioner, a photography business proprietor, in a case challenging the assessment of sales tax on the turnover of the business. The court determined that the activity of preparing and selling photo prints constituted a contract of work and labor, not a sale transaction. Emphasizing the customer's engagement for the skill and labor of the photographer rather than the purchase of a tangible product, the court quashed the sales tax assessment orders and directed the refund of the security deposit for costs to the petitioner. en-us Sat, 20 Mar 1971 00:00:00 +0530 Tue, 07 May 2013 14:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149980 The court ruled in favor of the petitioner, a photography business proprietor, in a case challenging the assessment of sales tax on the turnover of the business. The court determined that the activity of preparing and selling photo prints constituted a contract of work and labor, not a sale transaction. Emphasizing the customer's engagement for the skill and labor of the photographer rather than the purchase of a tangible product, the court quashed the sales tax assessment orders and directed the refund of the security deposit for costs to the petitioner. Case-Laws VAT and Sales Tax Sat, 20 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149980