https://www.taxtmi.com/caselaws?id=159264 Photographic processing receipts from developing exposed films and preparing positive prints were treated as specialised services involving skill and labour, with paper and chemicals used only incidentally; on that basis, the transaction was not treated as a sale or exigible works contract, and the receipts were held outside taxable turnover. Interest and penalty were also found unsustainable because the job receipts were disclosed in the books, the dispute was bona fide, and there was no conscious concealment or deliberate furnishing of inaccurate particulars. The consequential tax, interest, and penalty demands were therefore set aside to the extent indicated. en-us Fri, 25 Apr 1997 00:00:00 +0530 Tue, 19 Nov 2013 15:05:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159264 Photographic processing receipts from developing exposed films and preparing positive prints were treated as specialised services involving skill and labour, with paper and chemicals used only incidentally; on that basis, the transaction was not treated as a sale or exigible works contract, and the receipts were held outside taxable turnover. Interest and penalty were also found unsustainable because the job receipts were disclosed in the books, the dispute was bona fide, and there was no conscious concealment or deliberate furnishing of inaccurate particulars. The consequential tax, interest, and penalty demands were therefore set aside to the extent indicated. Case-Laws VAT and Sales Tax Fri, 25 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159264