https://www.taxtmi.com/caselaws?id=186988 Processing and printing photographs from customer-supplied negatives was a composite transaction involving both service and transfer of goods, so it could not be taxed as an outright sale under the general sales provision. The Madras HC held that, after the constitutional amendment, the goods component in such a works contract must be separately assessed only under the specific works-contract provision. The authorities had erred in applying the general charging provision, and the impugned orders were set aside to that extent, with the matter directed to be assessed on the value of goods involved in the works contract. en-us Mon, 06 Aug 2007 00:00:00 +0530 Thu, 06 Oct 2016 11:19:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186988 Processing and printing photographs from customer-supplied negatives was a composite transaction involving both service and transfer of goods, so it could not be taxed as an outright sale under the general sales provision. The Madras HC held that, after the constitutional amendment, the goods component in such a works contract must be separately assessed only under the specific works-contract provision. The authorities had erred in applying the general charging provision, and the impugned orders were set aside to that extent, with the matter directed to be assessed on the value of goods involved in the works contract. Case-Laws VAT and Sales Tax Mon, 06 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186988