1977 (3) TMI 138

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....g question to this court under section 11(3) of the U. P. Sales Tax Act: "Whether, in the facts and circumstances of the case, the turnover in respect of photographs taken and supplied by the assessee are works contract?" When the matter came up before this court on an earlier occasion a supplementary statement of the case was called for. This has now been done. From the statement of the case as....

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.... prints and albums was reduced from Rs. 52,000 to Rs. 40,000. The appellate authority, however, did not specify the break up of the extent of sales relating to photographs and those relating to albums. A revision was filed by the assessee against the appellate order and the revising authority estimated the sales of photographs at Rs. 38,000 and that of albums and corners thereof at Rs. 2,000. In r....

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....ant Sales Tax Officer[1971] 28 S.T.C. 1. That decision now stands approved by the Supreme Court on appeal: see Assistant Sales Tax Officer v. B. C. Kame[1977] 39 S.T.C. 237 (S.C.). It has been held by their Lordships of the Supreme Court that when a photographer undertakes to take a photograph, develop the negative, or do other photographic work, and thereafter supply the prints to his clients, he....