https://www.taxtmi.com/caselaws?id=166452 Photographic work was treated as a service contract, so incidental transfer of paper, chemicals, or other materials did not convert the transaction into a works contract liable to sales tax under the Bihar Finance Act, 1981. The levy was confined to the photographic activity itself, and the settled principle applied was that sales tax cannot be imposed on a works contract simpliciter where no actual or deemed sale of goods is primarily intended. On that basis, the levy was unsustainable and the photographic receipts were not exigible to sales tax as works contracts. en-us Mon, 26 Jul 2010 00:00:00 +0530 Thu, 25 Sep 2014 15:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166452 Photographic work was treated as a service contract, so incidental transfer of paper, chemicals, or other materials did not convert the transaction into a works contract liable to sales tax under the Bihar Finance Act, 1981. The levy was confined to the photographic activity itself, and the settled principle applied was that sales tax cannot be imposed on a works contract simpliciter where no actual or deemed sale of goods is primarily intended. On that basis, the levy was unsustainable and the photographic receipts were not exigible to sales tax as works contracts. Case-Laws VAT and Sales Tax Mon, 26 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166452