https://www.taxtmi.com/caselaws?id=159968 Preparation and supply of x-ray films by a diagnostic centre did not amount to a works contract or sale involving transfer of property in goods, because the film was only a medium for medical diagnosis and had no independent commercial value as goods. As no transfer of property in goods occurred in the execution of a works contract, the diagnostic centre could not be treated as a dealer for entry tax purposes. The entry tax notices and endorsement were quashed, and the demand-based action under the entry tax law was set aside. en-us Mon, 23 Mar 1998 00:00:00 +0530 Fri, 06 Dec 2013 11:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159968 Preparation and supply of x-ray films by a diagnostic centre did not amount to a works contract or sale involving transfer of property in goods, because the film was only a medium for medical diagnosis and had no independent commercial value as goods. As no transfer of property in goods occurred in the execution of a works contract, the diagnostic centre could not be treated as a dealer for entry tax purposes. The entry tax notices and endorsement were quashed, and the demand-based action under the entry tax law was set aside. Case-Laws VAT and Sales Tax Mon, 23 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159968