https://www.taxtmi.com/caselaws?id=156101 A contract to take, develop and print photographs is treated as one of skill and labour, not a sale of goods. On that basis, sales tax could not validly be levied on the photographic work, and any assessment or demand founded on the contrary view was unsustainable. Recovery proceedings based on the invalid demand also could not continue. The document states that the impugned tax demand and recovery action were quashed, giving the petitioner complete relief. en-us Thu, 24 Aug 1989 00:00:00 +0530 Fri, 13 Sep 2013 16:04:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156101 A contract to take, develop and print photographs is treated as one of skill and labour, not a sale of goods. On that basis, sales tax could not validly be levied on the photographic work, and any assessment or demand founded on the contrary view was unsustainable. Recovery proceedings based on the invalid demand also could not continue. The document states that the impugned tax demand and recovery action were quashed, giving the petitioner complete relief. Case-Laws VAT and Sales Tax Thu, 24 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156101