Nature of Receipts

Last updated: 05 September 2007

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

Nature of Receipts C.K. Jidheesh Vs. Union of India 10/27/2005 (2005) 149 Taxman 446(SC) Case Fact: Whether in business of developing and printing photographic films, receipts have to be bifurcated into an element of sale of goods and an element of services, Decision: Held by hon"ble court 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.