https://www.taxtmi.com/caselaws?id=383 The Forty-sixth Constitutional Amendment permits sales tax on a works contract only to the extent that the transaction genuinely involves a sale, actual or deemed, of goods. A contract does not become a works contract merely because materials pass incidentally during performance; the controlling test is the dominant intention of the transaction. Where the primary object is skilled labour or service and any transfer of material is only incidental, the arrangement remains a contract of work and labour and is not a taxable sale. Applied to photographic services, the activity was treated as essentially artistic and service-oriented, so the levy on turnover could not be sustained. en-us Wed, 02 Feb 2000 00:00:00 +0530 Wed, 08 Oct 2025 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383 The Forty-sixth Constitutional Amendment permits sales tax on a works contract only to the extent that the transaction genuinely involves a sale, actual or deemed, of goods. A contract does not become a works contract merely because materials pass incidentally during performance; the controlling test is the dominant intention of the transaction. Where the primary object is skilled labour or service and any transfer of material is only incidental, the arrangement remains a contract of work and labour and is not a taxable sale. Applied to photographic services, the activity was treated as essentially artistic and service-oriented, so the levy on turnover could not be sustained. Case-Laws Service Tax Wed, 02 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383