https://www.taxtmi.com/caselaws?id=256388 The Supreme Court held that Entry 25 of Schedule VI to the Karnataka Sales Tax Act, 1957, imposing tax on processing and supplying photographs, is constitutionally valid. The Court rejected the dominant intention theory and affirmed the State's power to tax material components in service contracts post the 46th Constitutional Amendment. The retrospective amendment reintroducing Entry 25 from 01.07.1989 was upheld as valid, allowing legislative correction of judicially recognized defects. The High Court's decision declaring the entry unconstitutional was overturned, and the writ petitions challenging it were dismissed. en-us Fri, 30 Jan 2015 00:00:00 +0530 Fri, 01 Sep 2017 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256388 The Supreme Court held that Entry 25 of Schedule VI to the Karnataka Sales Tax Act, 1957, imposing tax on processing and supplying photographs, is constitutionally valid. The Court rejected the dominant intention theory and affirmed the State's power to tax material components in service contracts post the 46th Constitutional Amendment. The retrospective amendment reintroducing Entry 25 from 01.07.1989 was upheld as valid, allowing legislative correction of judicially recognized defects. The High Court's decision declaring the entry unconstitutional was overturned, and the writ petitions challenging it were dismissed. Case-Laws VAT and Sales Tax Fri, 30 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256388