https://www.taxtmi.com/caselaws?id=150567 A contract for producing and supplying advertisement films was treated as a works or service contract rather than a sale of goods liable to sales tax. The arrangement required the producer to make the films to the advertiser's script and directions, with final approval and any reshooting at the producer's cost. Under the Copyright Act, a cinematograph film includes its sound track, and where it is made for valuable consideration at the instance of a person, that person is the first owner of the copyright absent a contrary agreement. On these facts, the advertiser owned the exploitable rights in the finished films, and the sale tax assessment failed. en-us Wed, 18 Jul 1973 00:00:00 +0530 Sat, 18 May 2013 16:41:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150567 A contract for producing and supplying advertisement films was treated as a works or service contract rather than a sale of goods liable to sales tax. The arrangement required the producer to make the films to the advertiser's script and directions, with final approval and any reshooting at the producer's cost. Under the Copyright Act, a cinematograph film includes its sound track, and where it is made for valuable consideration at the instance of a person, that person is the first owner of the copyright absent a contrary agreement. On these facts, the advertiser owned the exploitable rights in the finished films, and the sale tax assessment failed. Case-Laws VAT and Sales Tax Wed, 18 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150567