1976 (12) TMI 164 - SUPREME COURT

Whether sales tax is payable by a photographer under the Madhya Pradesh General Sales Tax Act (Act 2 of 1959), when the photographer takes photographs or does other photographic work and thereafter supplies the photographic prints to his client or customer?

Held that:- Appeal dismissed. No cogent ground to disagree with the High Court in so far as it has decided against the revenue and has held the contract to be one for work and labour.