https://www.taxtmi.com/caselaws?id=156212 The Madras High Court held that providing photostat copies using a xerox machine for a fee constitutes a sale of goods subject to tax under the Tamil Nadu General Sales Tax Act, 1959. The Court differentiated this activity from services involving substantial labor and skill like photography or printing confidential documents. It determined that the main purpose of the transaction was the transfer of property in the xerox copies, making it taxable. The Court overturned the Tribunal's decision, reinstating the assessing authority's position, and ruled in favor of taxation on the turnover from the xerox copying business. en-us Tue, 12 Nov 1991 00:00:00 +0530 Thu, 22 Mar 2018 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156212 The Madras High Court held that providing photostat copies using a xerox machine for a fee constitutes a sale of goods subject to tax under the Tamil Nadu General Sales Tax Act, 1959. The Court differentiated this activity from services involving substantial labor and skill like photography or printing confidential documents. It determined that the main purpose of the transaction was the transfer of property in the xerox copies, making it taxable. The Court overturned the Tribunal's decision, reinstating the assessing authority's position, and ruled in favor of taxation on the turnover from the xerox copying business. Case-Laws VAT and Sales Tax Tue, 12 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156212