pressed into service the following decisions in support of his arguments: Rainbow Colour Lab v. State of Madhya Pradesh ( 2002) 1 GLT 276 Vishwa Vimohan ... Frontier Colour Laboratories (2003) 1 GLT 275 and Photo Visual (Assam) Put. Ltd. (C.R. No. 4736 of 1997) founded on Rainbow Colour Lab
view taken by a two-Judge Bench
of this Court in Rainbow Colour Lab v. State of M.P. , (2000) 2 SCC 385 that ... incident of contract of
service is no longer good law, Rainbow Colour Lab (supra) has been expressly
overruled by a three-Judge Bench in Associated
processing
or otherwise treating or adapting any goods.
10. In Rainbow Colour Lab & Anr s. State ... Bavens v. Union of India [1995] 97 STC 161. Although
Rainbow Colour Lab was overruled on another issue, the marketability of
goods remained intact
inasmuch as the Apex Court itself in the judgment reported as Rainbow Colour Lab and Anr. v. State ... photographer to be a works contract. The photographer, i.e. Rainbow Colour Lab was subjected to the Sales Tax on the printing paper on which
been finally decided by the Hon'ble Apex Court in Rainbow Colour Lab and anotherv. State of Madhya Pradesh and others, reported
amendment of Article 366 (46th Constitutional Amendment) in the case of Rainbow Colour Lab and Anr. v. State of Madhya Pradesh and Ors. , reported ... cannot be sustained."
5. The decision in the case of Rainbow Colour Lab and Anr. (supra) was followed by this court in the case
observations of the Apex Court in the case of Rainbow Colour Lab v. State of M.P. (2000) 2 SCC 385, It related to printing ... Cement, the Apex Court, had observed that the law laid down in Rainbow 's case (supra) may not be the correct law. The Apex
Apex Court in Rainbow Colour Laboratories Ltd. v. State of Madhya Pradesh (2000) 3 SCC 385. The decision in Rainbow (supra) was doubted ... aforesaid observations in Associated Cement were merely obiter and that Rainbow Colour Lab was still good law, it was not correct, It is necessary
