https://www.taxtmi.com/caselaws?id=217313 Exposed photographic film rolls and negatives were held not to be goods because, before development, they had no independent utility and were not marketable. On that basis, processing and development of the films did not amount to a works contract, as the statutory definition applied only where existing goods were processed with transfer of property in goods involved in execution of the contract. The chemicals used in development did not create a taxable sale. The activity was characterised as a customer-specific service based on skill and expertise, so no sales tax was leviable on that footing. en-us Wed, 27 Jul 2011 00:00:00 +0530 Fri, 13 Feb 2015 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217313 Exposed photographic film rolls and negatives were held not to be goods because, before development, they had no independent utility and were not marketable. On that basis, processing and development of the films did not amount to a works contract, as the statutory definition applied only where existing goods were processed with transfer of property in goods involved in execution of the contract. The chemicals used in development did not create a taxable sale. The activity was characterised as a customer-specific service based on skill and expertise, so no sales tax was leviable on that footing. Case-Laws VAT and Sales Tax Wed, 27 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217313