https://www.taxtmi.com/caselaws?id=258644 Chemical used in developing photographs and left-over paper cuttings arising in the photographic process were treated as consumables or wastage, not as separate taxable sales. The chemical was consumed in producing the developed photograph and was not independently supplied to the customer, while the trimmed paper remained paper and did not become a new commercial commodity. The activity was characterised as work and labour, so the cost of consumables used in that process could not be taxed again merely because they formed part of the final output. Where tax had already been paid on the purchased materials, no further sales tax was leviable on the disputed items. en-us Fri, 06 Feb 2015 00:00:00 +0530 Sat, 24 Oct 2015 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258644 Chemical used in developing photographs and left-over paper cuttings arising in the photographic process were treated as consumables or wastage, not as separate taxable sales. The chemical was consumed in producing the developed photograph and was not independently supplied to the customer, while the trimmed paper remained paper and did not become a new commercial commodity. The activity was characterised as work and labour, so the cost of consumables used in that process could not be taxed again merely because they formed part of the final output. Where tax had already been paid on the purchased materials, no further sales tax was leviable on the disputed items. Case-Laws VAT and Sales Tax Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258644