M/S EVEREST COPIERS THROUGH R.A.PARTNER vs STATE OF T.N.

The Supreme Court examined whether the act of making photocopies constitutes a sale of goods under the Tamil Nadu General Sales Tax Act, 1959, specifically referencing Section 2(n). The Court held that the primary intention of the transaction was to provide a service rather than a sale, affirming that the mere transfer of property in goods does not automatically classify the transaction as a sale. The judgment upheld the view of the Karnataka High Court, concluding that the appellant's photocopying service was a works contract and not subject to sales tax.