https://www.taxtmi.com/caselaws?id=157147 Radiological diagnostic work was held to be a professional service rather than a sale of goods, because the patient sought technical opinion and diagnosis and any transfer of the X-ray film was merely incidental. On that basis, the activity did not amount to a transfer of property in goods for sales tax purposes and the radiologist was not a dealer under the Rajasthan Sales Tax Act, 1954. The Court also held that a writ petition could be entertained against a show cause notice issued without jurisdiction where the proposed tax demand lacked a legal foundation, and the notice was quashed at the threshold. en-us Fri, 11 Oct 1991 00:00:00 +0530 Mon, 30 Sep 2013 17:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157147 Radiological diagnostic work was held to be a professional service rather than a sale of goods, because the patient sought technical opinion and diagnosis and any transfer of the X-ray film was merely incidental. On that basis, the activity did not amount to a transfer of property in goods for sales tax purposes and the radiologist was not a dealer under the Rajasthan Sales Tax Act, 1954. The Court also held that a writ petition could be entertained against a show cause notice issued without jurisdiction where the proposed tax demand lacked a legal foundation, and the notice was quashed at the threshold. Case-Laws VAT and Sales Tax Fri, 11 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157147