The Famous Cine Laboratory and Studio owned a film studio and a film laboratory and hired out the studio and equipment to film producers for shooting films.
It owns two barges, both of which were built by the assessee itself after purchase of the requisite raw materials.
The Commissioner of Sales Tax has been given special leave to appeal.
It purchased materials such as bricks, wood, plaster, paint, etc.
The assessee respondent carries on the business of hiring out barges.
