https://www.taxtmi.com/caselaws?id=155973 Sales tax under the Tripura Sales Tax Act, 1976 could not be levied on the estimated value of photographic materials used in an indivisible works contract, because the Act operated only on turnover arising from an actual sale of goods. The photographer's activity was characterised as one of skill and labour, with the materials consumed in executing the contract and no sale of the materials or the photographs themselves. Any improper use of C forms under the Central Sales Tax Act could be addressed under that Act, including section 10(b), but it could not create a deemed sale under the State Act. The later insertion of section 3A by the Forty-sixth Amendment did not apply to the assessment periods in question. en-us Fri, 09 Jun 1989 00:00:00 +0530 Wed, 11 Sep 2013 15:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155973 Sales tax under the Tripura Sales Tax Act, 1976 could not be levied on the estimated value of photographic materials used in an indivisible works contract, because the Act operated only on turnover arising from an actual sale of goods. The photographer's activity was characterised as one of skill and labour, with the materials consumed in executing the contract and no sale of the materials or the photographs themselves. Any improper use of C forms under the Central Sales Tax Act could be addressed under that Act, including section 10(b), but it could not create a deemed sale under the State Act. The later insertion of section 3A by the Forty-sixth Amendment did not apply to the assessment periods in question. Case-Laws VAT and Sales Tax Fri, 09 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155973