Supreme Court of India
Assistant Sales Tax Officer and Ors. v. B. C. Kame, Proprietor Kame Photo Studio
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
From the headnote
Madhya Pradesh General Sales Tax Act, 1959, whether taking photographs and supplying photo-prints is sale transaction for the purpose of-Contract of sale and contract of work and labour, distinction between. ,r The respondent carries on business, inter alia, of supplying photo-prints to those who get themselves photographed at his studios. The Sales-tax · authorities assessed him and levied sales tax on his supply of photo-prints.…
Where later benches applied it
Of those, 1 followed
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