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2012 (10) TMI 262 - HC - VAT and Sales TaxWhether the exposed photographic film rolls and negatives are “goods” or not – Held that:- Dominant intention of the contract is required to be considered as also the marketability of the goods - They have no utility and are not marketable - As such, they are not “goods” - Consequently, a contract for processing exposed photographic film rolls and negatives is not a works contract as defined in Section 2(38) of the Act. To contend that Rainbow Colour Lab [2000 (2) TMI 2 - SUPREME COURT OF INDIA] was completely overruled is not correct
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