After buying photographic goods he either sells them to his customers or uses them in three ways 1 in taking photographs and supplying prints thereof, 2 in making enlargements for the clients who bring their own negatives, and 3 in preparing positive prints of the same size from the negatives brought by the clients.
138 of 1972.
6,500 was allowed as relatable to developing and enlargement which was companysidered to be number chargeable to tax.
The petitioner has alleged in the petition that he was paid full tax on the value of such material and the respondents have neither denied the fact number have claimed tax on such material.
The High Court, on companysideration of the matter, came to the companyclusion that the respondent only undertook the companytract of work and labour and did number enter into a sale transaction.
41,500.
The respondent filed writ petition to challenge the levy of sales tax on the last item, namely, the item for the supply of photo prints.
For the year 1964 65 the total turnover of the respondent was taken to be Rs.
As against that, the case of the appellants was that the respondent was carrying on a companymercial activity in the nature of trade and business and the finished photographs supplied by him to his customer was a companymodity and the supply of same attracted the levy of sales tax.
The respondent as such was held number liable to pay sales tax in respect of the item to which the writ petition related.
From the Judgment and Order dated 20.3.1971 of the Madhya Pradesh High Court in Misc.
35,000 was divided into two parts Rs.
Out of this amount a deduction of Rs.
It may be companyvenient to refer to the figures of assessment for one of the years.
It was also stated on behalf of the respondent that the prepared positive print was number a marketable companymodity and he companyld number sell the photograph of one person to any other person except with the formers companysent.
CIVIL APPELLATE JURISDICTION CiVil Appeal No.
23,000 being taken to be the re ceipts on account of the supply of photo prints to those who got themselves photographed at the studios.
As against that,.
For doing these various types of works the assessee respondent charges companysolidated amount depending upon the work involved and the size and number of prints demanded by the client.
The sales tax authorities assessed the respondent for different periods from April 1, 1964 to March 31, 1969 to sales tax on his turnover on best judgment basis as he had number kept full and companyplete accounts.
Petition No.
The companytention of the respondent was that in taking a photograph, preparing its negative and thereafter the final positive print for supplying the same to the client, the respondent undertakes a companytract of work and labour and does number enter into a sale transaction.
He carries on business, inter alia, of buying and selling photographic goods.
The Judgment of the Court was delivered by KHANNA, J. Whether sales tax is payable by a photographer under the Madhya Pradesh General Sales Tax Act Act 2 of 1959 when the photographer takes photographs or does other photographic work and thereafter supplies the photographic prints to his client or customer is the question which arises for determi nation in this appeal on certificate against the judgment of Madhya Pradesh High Court reported in 28 STC 1.
V. Gupte, J. D. Jain, Miss Kanwaljit Miglani and Balram Sahgal for the respondent.
12,000 being treated as relatable to sale of materials as such and the rest Rs.
He has apart from his main shop two branches.
The High Court answered the question in the negative in favour of the assessee respondent.
The balance of Rs.
N. Shroff, for the appellants.
The respondent is the proprietor of Kame Photo Studio.
313/70 .
