ASSISTANT SALES TAX OFFICER AND ORS. vs B.C. KAME, PROPRIETOR KAME PHOTO STUDIO

The Supreme Court addressed whether sales tax is applicable to a photographer under the Madhya Pradesh General Sales Tax Act, 1959, specifically regarding the supply of photographic prints. The Court held that the transaction involved a contract of work and labor rather than a sale, thus exempting the photographer from sales tax on the supply of prints. The judgment of the Madhya Pradesh High Court was upheld, confirming that the prepared positive prints are not marketable commodities subject to sales tax.