Rainbow Colour Lab & Anr Vs. State Of Madhya Pradesh & Ors -Supreme Court

Supreme Court of India M/S. Rainbow Colour Lab & Anr vs The State Of Madhya Pradesh & Ors Date of Judgement: 02/02/2000 Bench: S.P.Bharucha, N.S.Hegde JUDGMENT: SANTOSH HEGDE, J. Common questions involved in these appeals are whether the job rendered by a photographer in taking photographs, developing and printing films would amount to a works contract as contemplated under Article 366(2A)(b) of the Constitution read with Section 2(n) of the M.P.General Sales Tax for the purpose of levy of sales tax on business turnover of the photographers. Prior to the 46th Constitutional Amendm...