https://www.taxtmi.com/caselaws?id=190224 The court allowed the appeal, setting aside the judgment of the Single Judge, holding that the paper used in developing photographs does not constitute a transfer of property in goods, and thus cannot be subjected to sales tax under the Local Sales Tax Act. The appellant was not required to register under the Meghalaya Sales Tax Act, but authorities could take action if the appellant was found selling printing paper or materials for developing photographs. en-us Thu, 05 Sep 2002 00:00:00 +0530 Thu, 09 Feb 2017 18:18:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190224 The court allowed the appeal, setting aside the judgment of the Single Judge, holding that the paper used in developing photographs does not constitute a transfer of property in goods, and thus cannot be subjected to sales tax under the Local Sales Tax Act. The appellant was not required to register under the Meghalaya Sales Tax Act, but authorities could take action if the appellant was found selling printing paper or materials for developing photographs. Case-Laws VAT and Sales Tax Thu, 05 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190224