https://www.taxtmi.com/caselaws?id=190224 The Gauhati HC applied the dominant object test to hold that photographic developing and supply was primarily a service contract, not a sale of goods. Photo paper and similar materials used in processing were only incidental to the service, so their consumption did not amount to a transfer of property in goods or a deemed sale under the Meghalaya sales tax law. The Court further held that the State Act's definition of business could not expand taxing power beyond constitutional limits. The activity was therefore not liable to sales tax, and the registration demand was unsustainable. 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 Gauhati HC applied the dominant object test to hold that photographic developing and supply was primarily a service contract, not a sale of goods. Photo paper and similar materials used in processing were only incidental to the service, so their consumption did not amount to a transfer of property in goods or a deemed sale under the Meghalaya sales tax law. The Court further held that the State Act's definition of business could not expand taxing power beyond constitutional limits. The activity was therefore not liable to sales tax, and the registration demand was unsustainable. Case-Laws VAT and Sales Tax Thu, 05 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190224