https://www.taxtmi.com/caselaws?id=161163 Photographic and allied processing activities, including making cinema slides, translites, bromide prints and quarter tone prints, were treated as services dominated by skill and labour; any transfer of materials was incidental and of negligible value, so the transactions were not sales and did not fall within works contract under the Bengal Finance (Sales Tax) Act, 1941. On that basis, the levy under section 6D could not apply to those activities. The assessment was also time-barred because the relevant four quarters ending 31 March 1993 had to be completed within two years, but the order was made on 18 July 1995. The assessment was therefore invalid and liable to be quashed. en-us Wed, 28 Aug 1996 00:00:00 +0530 Wed, 08 Jan 2014 16:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161163 Photographic and allied processing activities, including making cinema slides, translites, bromide prints and quarter tone prints, were treated as services dominated by skill and labour; any transfer of materials was incidental and of negligible value, so the transactions were not sales and did not fall within works contract under the Bengal Finance (Sales Tax) Act, 1941. On that basis, the levy under section 6D could not apply to those activities. The assessment was also time-barred because the relevant four quarters ending 31 March 1993 had to be completed within two years, but the order was made on 18 July 1995. The assessment was therefore invalid and liable to be quashed. Case-Laws VAT and Sales Tax Wed, 28 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161163