State Of Karnataka Etc vs M/S. Pro Lab & Ors. Etc

The Supreme Court examined the constitutional validity of Entry 25 of Schedule VI to the Karnataka Sales Tax Act, 1957, which pertains to the levy of tax on processing and supply of photographs. The Court upheld the High Court's previous ruling that the entry was unconstitutional, reaffirming that such contracts are predominantly service contracts and thus beyond the State Legislature's competence under Entry 25 of List II of Schedule VII of the Constitution. The Court noted that the legislative amendment reintroducing Entry 25 with retrospective effect was impermissible without proper re-enactment by the State Legislature.