(ORDER OF THE COURT WAS MADE BY K.RAVIRAJA PANDIAN,J) The writ petitions have been filed by the assessee seeking for the issuance of Writs of Certiorari to call for and quash the records on the file of the first respondent relating to TC.Nos.313 and 314 of 1999 dated 21.1.2000.
2. The question of law to be decided in these cases is as to whether the developing and printing of the films by the assessee is accessible to sales tax and if so, whether it is to be construed as works contract or outright sale ?
3. We have heard the learned counsel for the petitioner as well as the learned counsel for the respondent Department.
4. The issue involved in these writ petitions is squarely covered by a decision of the Division Bench of this Court dated 6.8.2007 made in WP.No.19378 of 2003, in which one of us is a party, wherein the earlier judgments of the Supreme Court as well as this Court and other High Courts have been taken into consideration and it was ultimately held that the activity of the petitioner in developing and printing photographs and photographic business are only to be regarded as works contract and liable to taxation under Section 3B of the Tamilnadu General Sales Tax Act.
5. Following the said decision, these writ petitions are dismissed in terms of the order passed in WP.No.19378 of 2003 dated 6.8.2007 by holding that the activity of the petitioner is liable to be taxed only under Section 3B of the said Act. No costs. However, K.RAVIRAJA PANDIAN,J AND M.M.SUNDRESH,J the Authorities are directed to frame assessment in respect of the transaction of the assessee under Section 3B of the said Act.
(K.R.P.J.) (M.M.S.J.) 10.12.2009 Index : Yes Internet : Yes To
1. The Tamilnadu Taxation Special Tribunal, Singaravelar Maligai Rajaji Salai, Madras-1.
2. The Sales Tax Appellate Tribunal (Main Bench), City Civil Court Building, Madras-104.
3. The Appellate Assistant Commissioner(CT) III, Kuralagam Building, V Floor, Madras-108.
4. The State of Tamilnadu, rep.by the Deputy Commercial Tax Officer, T.Nagar (East), No.46, Greenways Road, Chennai-28.
5. The State of Tamilnadu, rep.by Commissioner & Secretary to Government, Department of Commercial Taxes & Religious Endowments, Fort.St.George, Madras-9.
RS WP.NOS.4468 & 4469 OF 2000