https://www.taxtmi.com/caselaws?id=150610 A radiologist charging a consolidated fee for X-ray examination and technical advice was treated as providing a professional service, not effecting a taxable sale of goods. The decisive test was the true character of the transaction: where the primary object is work and labour, an incidental transfer or use of materials does not become a sale unless a distinct and severable contract of sale exists. The X-ray plate was merely incidental to the service, and its passing did not convert the arrangement into a commercial sale. On that basis, the radiologist was not a dealer under the Orissa Sales Tax Act and the service turnover was not subject to sales tax as a sale of goods. en-us Wed, 23 Jan 1974 00:00:00 +0530 Mon, 20 May 2013 14:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150610 A radiologist charging a consolidated fee for X-ray examination and technical advice was treated as providing a professional service, not effecting a taxable sale of goods. The decisive test was the true character of the transaction: where the primary object is work and labour, an incidental transfer or use of materials does not become a sale unless a distinct and severable contract of sale exists. The X-ray plate was merely incidental to the service, and its passing did not convert the arrangement into a commercial sale. On that basis, the radiologist was not a dealer under the Orissa Sales Tax Act and the service turnover was not subject to sales tax as a sale of goods. Case-Laws VAT and Sales Tax Wed, 23 Jan 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150610