Supreme Court · 2000 INSC 47 · Decided 2 February 2000
M/S. Rainbow Colour Lab and ANR. v. The State of Madhya Pradesh
- Court
- Supreme Court of India
- Citation
- 2000 INSC 47 · [2000] 1 S.C.R. 594
- Case number
- CIVIL APPEAL No. 5350/1997
- Decided
- 2 February 2000
- Bench
- S.P. BHARUCHA, N. SANTOSH HEGDE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366, 2(n), 366(2A)(b)
Headnote
COLOUR LAB AND ANR. v. THE STATE OF MADHYA PRADESH FEBRUARY 2, 2C(,'Q B [S.P. BHARUCHA AND N. SANTOSH HEGDE, JJ.) !vladhya Prade.1h General Sales Tax Act, s.2(n) r/w Constitution of India, Article 366 (29-A) (b}--Whether job done by photographers in taking C photographs and printing films 46th Amendmt:nt of the Constitution, the question whether the job of taking photographs and printing films amounted to D works contract and therefore sale under the Madhya Pradesh General Sales Tax Act ('Act') stood settled in favour of the assessees. Co11sequent upon the amendment to the
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