2017 (7) TMI 1374 - HC - VAT and Sales Tax

Levy of Sales Tax - Works Contract or not - job rendered by a photographer in taking photographs, developing and printing films - HELD THAT - The legal issue involved in this writ petition is covered by the decision in the case of RAINBOW COLOUR LAB VERSUS STATE OF MADHYA PRADESH 2000 (2) TMI 2 - SUPREME COURT where it was held that the work done by the photographer which as held by this Court in Kame's case ( 1976 (12) TMI 164 - SUPREME COURT OF INDIA ), is only in the nature of a service contract not involving any sale of goods, we are of the opinion that the stand taken by the respondent-State cannot be sustained. Petition disposed off.

Summary

The Madras High Court, with Justice T.S. Sivagnanam presiding, heard a case where the legal issue was similar to previous judgments. Citing Rainbow Colour Lab v. State of Madhya Pradesh and Associated Cement Companies Limited Vs. Commissioner of Customs, the court disposed of the writ petition without costs.