https://www.taxtmi.com/caselaws?id=159242 Entry 25 of the Sixth Schedule to the Karnataka Sales Tax Act, 1957 is valid where, read with Section 5-B and Article 366(29A)(b), it taxes only the transfer of property in goods involved in execution of a works contract. It does not authorise levy on pure photographic services or on skill and labour alone. The assessing authority must determine, on the facts and returns in each case, whether the work involved such a transfer of property in goods. The constitutional challenge therefore fails because the entry can operate only within the limits of works contract taxation and does not extend to service activity as such. en-us Wed, 26 Nov 1997 00:00:00 +0530 Mon, 18 Nov 2013 17:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159242 Entry 25 of the Sixth Schedule to the Karnataka Sales Tax Act, 1957 is valid where, read with Section 5-B and Article 366(29A)(b), it taxes only the transfer of property in goods involved in execution of a works contract. It does not authorise levy on pure photographic services or on skill and labour alone. The assessing authority must determine, on the facts and returns in each case, whether the work involved such a transfer of property in goods. The constitutional challenge therefore fails because the entry can operate only within the limits of works contract taxation and does not extend to service activity as such. Case-Laws VAT and Sales Tax Wed, 26 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159242