https://www.taxtmi.com/article/detailed?id=6068 The Supreme Court upheld the State's competence to levy sales tax on the goods component of processing and supply of photographs by treating composite contracts as divisible under Article 366(29A) and Entry 54; it held the Dominant Intention Test inapplicable to such works contract transactions and validated the legislature's power to give retrospective effect to the re enacted taxing entry, thereby sustaining retrospective sales tax assessments on photographic processing and supply. en-us Mon, 16 Feb 2015 09:51:24 +0530 Mon, 16 Feb 2015 09:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6068 The Supreme Court upheld the State's competence to levy sales tax on the goods component of processing and supply of photographs by treating composite contracts as divisible under Article 366(29A) and Entry 54; it held the Dominant Intention Test inapplicable to such works contract transactions and validated the legislature's power to give retrospective effect to the re enacted taxing entry, thereby sustaining retrospective sales tax assessments on photographic processing and supply. Articles Value Added Tax - VAT and CST Mon, 16 Feb 2015 09:51:24 +0530 https://www.taxtmi.com/article/detailed?id=6068