https://www.taxtmi.com/caselaws?id=158078 Photographic services using the photographer's own camera, film and materials remain contracts of service where no work is performed on customer-owned goods and any transfer of photographic paper is incidental. Such turnover is not subject to sales tax as a works contract. Processing customer-supplied exposed film or negatives to produce positive prints falls within the inclusive definition of works contract because processing is performed on customer property and photographic paper passes during execution. Sales tax is confined to the value of the photographic paper transferred. Assessments require fresh consideration on this distinction. 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 services using the photographer's own camera, film and materials remain contracts of service where no work is performed on customer-owned goods and any transfer of photographic paper is incidental. Such turnover is not subject to sales tax as a works contract. Processing customer-supplied exposed film or negatives to produce positive prints falls within the inclusive definition of works contract because processing is performed on customer property and photographic paper passes during execution. Sales tax is confined to the value of the photographic paper transferred. Assessments require fresh consideration on this distinction. Case-Laws VAT and Sales Tax Thu, 24 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158078