M/S.RAINBOW COLOUR LAB . vs STATE OF M P — C.A. No. 5350 - 5351/1997

Case under Section III. Status: Disposed.

Disposed

CNR: SCIN010044061997

Filing Date

08-Mar-1997

Registration No

C.A. No. 5350 - 5351/1997

Diary Number

4406/1997

Order Date

02-Feb-2000

Document Type

Judgment - of Main Case

Disposal Type

Dismissed

Last updated 01-Jun-2026

Acts & Sections

Section III

Petitioner(s)

  1. 1.M/S.RAINBOW COLOUR LAB .

    Adv. SHIV SAGAR TIWARI

Respondent(s)

  1. 1.STATE OF M P

Case History

  1. Case disposedDisposed

  2. 02-Feb-2000

    Judgment - of Main CaseView PDF

  3. 08-Mar-1997

    Case filed

    Registration No. C.A. No. 5350 - 5351/1997

View Full Judgment
casestatus.in Summary

Summary: M/S. Rainbow Colour Lab v. State of M.P. The Supreme Court held that photography services—taking photographs, developing negatives, and supplying prints—constitute a service contract, not a works contract subject to sales tax. The Court ruled that while photo paper incidentally transfers to customers, this transfer is merely incidental to the service and does not constitute the dominant intention of the contract, so no portion of photographer turnover is exigible to sales tax under the Constitution or M.P. Sales Tax Act. This case analysis is maintained by casestatus.in based on publicly available court records.

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