Court :
Supreme Court
Brief :
That business of developing and printing of photographic films is only a service contract and does not include any element of sale of goods. Hence, question of bifurcating receipts into sales and service elements doe not arise.
Citation :
C.K. Jidheesh Vs. Union of India
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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