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2011 (4) TMI 1229 - HC - VAT and Sales TaxWhether the order of the Tribunal holding that the transaction pertaining to taking of photograph, developing and printing is works contract? Held that:- The grounds covered both transactions, including taking of photographs and sitting charges, as well as developing negatives and making positive prints out of it. We find, both cases fall under the concept of works contract to be considered under section 3B of the TNGST Act. In the circumstances we set aside the order of the Tribunal, thereby remand the assessment back to the assessing officer to consider the issue afresh in the light of the development of law in this regard.
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