1977 (3) TMI 138 - HC - VAT and Sales Tax

Summary

The Allahabad High Court held that the turnover in respect of photographs taken and supplied by the assessee are works contract, not liable to tax under the U.P. Sales Tax Act. The court relied on a Supreme Court decision that stated such transactions involve skill and labor, not sale of goods. The question was answered in favor of the assessee, who was awarded costs of Rs.100.