41AD2a sale of photographs exposed in the camera by the seller

#### 41 AD2a sale of photographs exposed in the camera by the seller (1) This section applies to an AD2a sale of photographs that were manufactured to the order of a particular customer if all the following were done by the seller: (a) exposing the negative in the camera; (b) printing from the negative; (c) finishing the photographs in the condition in which they are supplied to the customer. (2) The taxable value is 40% of the amount (excluding tax) payable by the customer to the seller.