1964 (9) TMI 38

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.... Painters and he undertakes to do paintings used for the purpose of advertisement by customers. The nature of his work appears to be this. The customers give him orders for painting. Some of them supply boards on which the paintings have to be painted. In other cases, the assessee himself buys the boards and paints on them, and sells the paintings. The department has excluded from the assessable t....

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....se of advertisement. Learned counsel for the petitioner submits that most of these advertisement paintings are intended for cinema producers. Even such paintings require a great deal of skill. The paintings have to be drawn on large sized boards, suitable for appreciation by people who look at them even from a distance. It cannot be denied that in drawing such paintings, art and skill are involved....