https://www.taxtmi.com/caselaws?id=157223 Photographic services involving taking snaps, developing, printing and enlarging photographs do not constitute a works contract where no work is performed on property belonging to the customer. Taxability under section 6D requires transfer of property in goods through incorporation or accretion while executing work on the contractee's property. Studio-owned film and materials do not satisfy that requirement. Where customers supply negatives, processing does not alter, improve or assimilate the negatives; chemicals are consumed and photographic paper alone does not establish the required taxable transfer. These transactions therefore fall outside works-contract taxation under the Bengal Finance (Sales Tax) Act, 1941. en-us Fri, 04 Dec 1992 00:00:00 +0530 Tue, 01 Oct 2013 17:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157223 Photographic services involving taking snaps, developing, printing and enlarging photographs do not constitute a works contract where no work is performed on property belonging to the customer. Taxability under section 6D requires transfer of property in goods through incorporation or accretion while executing work on the contractee's property. Studio-owned film and materials do not satisfy that requirement. Where customers supply negatives, processing does not alter, improve or assimilate the negatives; chemicals are consumed and photographic paper alone does not establish the required taxable transfer. These transactions therefore fall outside works-contract taxation under the Bengal Finance (Sales Tax) Act, 1941. Case-Laws VAT and Sales Tax Fri, 04 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157223