Gujarat Court August 1975 Judgments

M/S. Tasveer Kendra, Chauta Bridge, Surat. Vs. the State of Gujarat, b ...

Court: Gujarat

Reported in: (1976)5CTR(Guj)0052B

J. B. Mehta, J. - The Tribunal has posed the following three questions in this(1) Whether having regard to the facts and circumstances of the case Tribunal was right in holding that the transactions which were subject matters for determination in Second Appeal No. 25 of 1972 amounted to Sales liable to tax ?(2) Whether having regard to the facts and circumstances of the case, the transactions which were subject matters for consideration in Second Appeal No. 25 of 1972 amount to works contract not liable to tax at all ?(3) In the alternative whether the transactions which were subject matters for consideration in Second Appeal No. 25 of 1972 were divisible partly amounting to sales liable to tax in so far as the value of photographic materials used in preparing photo prints and developing negatives is concerned and partly amounting to works contract in so far as art and labour in taking photo-print and developing its negative are concerned ?2. The assessee dealer was running a studio kn...