2009 (3) TMI 482

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..... [Judgment per: Ramachandran Nair, J.]. - This is an appeal filed against Annexure-B order issued by the Commissioner of Commercial Taxes under Section 94 of the Kerala Value Added Tax Act, 2003. The appellant, a dealer in photographic equipments, filed an application for clarification as to whether "Mini lab with it's accessories" sold by them answers the description of "machinery for photogr....

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....ilms and from digital chips. The appellant calls the whole system as "Digital Mini lab Frontier 550". There is no dispute that the work done in the machinery is development of photographs from exposed films and digital chips by using photographic paper loaded in the machine. The computer attached to it controls the timing of exposure. The Commissioner in his order took the view that machinery for ....

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....ographic equipments. The customers purchase the same and set up colour photo developing labs. Without the machinery purchased from the appellant, the colour photo labs cannot develop and supply photographs from exposed films and recorded digital chips provided by customers. We are of the view that the equipment sold by the appellant for developing and printing of photographs answers the descriptio....