https://www.taxtmi.com/caselaws?id=164882 Composite photographic processing activity involving taking photographs, developing negatives and supplying prints was treated as a works contract because it combined labour and materials. The turnover could therefore be examined under section 3B of the Tamil Nadu General Sales Tax Act rather than as ordinary sale turnover under section 3(1). The Tribunal's order was also set aside because it had proceeded on an earlier view of law; the assessment was remanded for fresh consideration under the later legal position after hearing the assessee. en-us Wed, 20 Apr 2011 00:00:00 +0530 Mon, 15 Sep 2014 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164882 Composite photographic processing activity involving taking photographs, developing negatives and supplying prints was treated as a works contract because it combined labour and materials. The turnover could therefore be examined under section 3B of the Tamil Nadu General Sales Tax Act rather than as ordinary sale turnover under section 3(1). The Tribunal's order was also set aside because it had proceeded on an earlier view of law; the assessment was remanded for fresh consideration under the later legal position after hearing the assessee. Case-Laws VAT and Sales Tax Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164882