https://www.taxtmi.com/caselaws?id=288572 Photographic activity is taxable as a works contract only when the photographer works upon customer-owned film or negatives and thereby transfers property in goods involved in the processing. Where the photographer uses his own camera, film and materials and supplies the finished print, the transaction is a service of skill and labour, not a works contract, and no sales tax is exigible. Processing exposed film or negatives supplied by customers and supplying prints, however, falls within the deemed sale concept and the statutory definition of works contract. The first category escaped tax, while the customer-supplied film and negative processing categories were held taxable. en-us Fri, 26 Mar 1999 00:00:00 +0530 Wed, 17 Jun 2020 14:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288572 Photographic activity is taxable as a works contract only when the photographer works upon customer-owned film or negatives and thereby transfers property in goods involved in the processing. Where the photographer uses his own camera, film and materials and supplies the finished print, the transaction is a service of skill and labour, not a works contract, and no sales tax is exigible. Processing exposed film or negatives supplied by customers and supplying prints, however, falls within the deemed sale concept and the statutory definition of works contract. The first category escaped tax, while the customer-supplied film and negative processing categories were held taxable. Case-Laws VAT and Sales Tax Fri, 26 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288572