https://www.taxtmi.com/caselaws?id=150753 Contracts for production and supply of advertisement films were held to be divisible where the agreement separately stipulated production work, language versions and supply of prints. The production element was treated as a contract for work and labour, involving skill and labour on the analogy of photographic work, and therefore not a sale liable to tax under the Bombay Sales Tax Act, 1959. The supply of prints was recognised as a separate taxable element. The court rejected the view that film production necessarily amounted to manufacture of a chattel, holding instead that the character of the production contract itself was determinative. The assessee succeeded. en-us Wed, 15 Jan 1975 00:00:00 +0530 Wed, 22 May 2013 12:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150753 Contracts for production and supply of advertisement films were held to be divisible where the agreement separately stipulated production work, language versions and supply of prints. The production element was treated as a contract for work and labour, involving skill and labour on the analogy of photographic work, and therefore not a sale liable to tax under the Bombay Sales Tax Act, 1959. The supply of prints was recognised as a separate taxable element. The court rejected the view that film production necessarily amounted to manufacture of a chattel, holding instead that the character of the production contract itself was determinative. The assessee succeeded. Case-Laws VAT and Sales Tax Wed, 15 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150753