https://www.taxtmi.com/caselaws?id=158078 Photographic work using the photographer's own camera, film and materials, where the negative belongs to the photographer and no work is done on the customer's property, is a contract of service and not a works contract; no sales tax is payable on that turnover. By contrast, developing customer-supplied exposed film or negatives and supplying positive prints falls within the inclusive statutory definition of works contract as processing, and the taxable element is confined to the value of the photographic paper transferred. The article thus distinguishes between purely service-based photography and processing of customer-supplied materials for sales tax purposes. en-us Thu, 24 Nov 1994 00:00:00 +0530 Wed, 16 Oct 2013 14:23:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158078 Photographic work using the photographer's own camera, film and materials, where the negative belongs to the photographer and no work is done on the customer's property, is a contract of service and not a works contract; no sales tax is payable on that turnover. By contrast, developing customer-supplied exposed film or negatives and supplying positive prints falls within the inclusive statutory definition of works contract as processing, and the taxable element is confined to the value of the photographic paper transferred. The article thus distinguishes between purely service-based photography and processing of customer-supplied materials for sales tax purposes. Case-Laws VAT and Sales Tax Thu, 24 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158078