Supreme Court · 1976 INSC 330 · Decided 14 December 1976
Assistant Sales Tax Officer and ORS. v. B. C. Kame, Proprietor Kame Photo Studio
- Court
- Supreme Court of India
- Citation
- 1976 INSC 330 · [1977] 2 S.C.R. 435
- Case number
- CIVIL APPEAL No. 138/1972
- Decided
- 14 December 1976
- Bench
- HANS RAJ KHANNA, A.C. GUPTA, JASWANT SINGH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
43 5 Madhya Pradesh General Sales Tax Act, 1959, whether taking photographs and supplying photo-prints is sale transaction for the purpose of-Contract of sale and contract of work and labour, distinction between. ,r The respondent carries on business, inter alia, of supplying photo-prints C to The Sales-tax · authorities assessed him and levied sales tax on his supply of photo-prints. The respondent filed a writ petition in the High Court contending that in supplying photo-prints, he did not enter into sale transactions but only undertook contracts of work and labour. He
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