https://www.taxtmi.com/caselaws?id=163070 Processing and developing photographs for customers is treated as a contract for skill and labour rather than a works contract, because the transfer of paper is merely incidental and the prints are not regarded as marketable commodities. On that basis, such activity is not exigible to sales tax under the Orissa Sales Tax Act, 1947. The text also states that a contrary view sustaining tax liability was unsustainable on the facts and law governing the issue. en-us Wed, 02 Apr 2008 00:00:00 +0530 Tue, 09 Dec 2014 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163070 Processing and developing photographs for customers is treated as a contract for skill and labour rather than a works contract, because the transfer of paper is merely incidental and the prints are not regarded as marketable commodities. On that basis, such activity is not exigible to sales tax under the Orissa Sales Tax Act, 1947. The text also states that a contrary view sustaining tax liability was unsustainable on the facts and law governing the issue. Case-Laws VAT and Sales Tax Wed, 02 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163070