SC: Retro levy of sales tax on works contract of processing and supplying of photos is constitutiona

CST & VAT : Processing and supplying of Photographs, Photo Prints and Photo negatives is works contract in which State legislature is empowered to segregate the goods part and impose sale tax thereupon by virtue of Article 366(29A); Levy was first introduced in post 46th Constitutional Amendment period hence retrospective effect is also valid