https://www.taxtmi.com/caselaws?id=162277 Article explains that, after Article 366(29A)(b), the transfer of property in goods involved in execution of a works contract is treated as a sale for tax purposes. It states that the Assam General Sales Tax Act, 1993, including the definitions of "sale" and "works contract" and Item 24 of Schedule VI, brought processing and supply of photographs within the tax net. The commentary also notes that later larger-Bench authority rejected the earlier view that such activity was only a service contract, and treated contrary decisions as per incuriam. en-us Wed, 01 Feb 2006 00:00:00 +0530 Fri, 21 Feb 2014 18:23:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162277 Article explains that, after Article 366(29A)(b), the transfer of property in goods involved in execution of a works contract is treated as a sale for tax purposes. It states that the Assam General Sales Tax Act, 1993, including the definitions of "sale" and "works contract" and Item 24 of Schedule VI, brought processing and supply of photographs within the tax net. The commentary also notes that later larger-Bench authority rejected the earlier view that such activity was only a service contract, and treated contrary decisions as per incuriam. Case-Laws VAT and Sales Tax Wed, 01 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162277