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2017 (7) TMI 1374 - HC - VAT and Sales TaxLevy of Sales Tax - Works Contract or not - job rendered by a photographer in taking photographs, developing and printing films - HELD THAT:- The legal issue involved in this writ petition is covered by the decision in the case of RAINBOW COLOUR LAB VERSUS STATE OF MADHYA PRADESH [2000 (2) TMI 2 - SUPREME COURT] where it was held that the work done by the photographer which as held by this Court in Kame's case (1976 (12) TMI 164 - SUPREME COURT OF INDIA), is only in the nature of a service contract not involving any sale of goods, we are of the opinion that the stand taken by the respondent-State cannot be sustained. Petition disposed off.
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