2010 (7) TMI 952

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....be works contract within the meaning of section 3 of the Bihar Finance Act, 1981 (hereinafter referred to as, "the Act"). A brief statement of facts essential for the disposal of the case may be indicated. The petitioner is engaged in the business of sale of photographic materials, and also photographs. He has a studio-cum-shop in the township of Patna. He submitted returns for the period 1986-87. In the returns, gross figure of Rs. 2,83,413.47 is mentioned. The learned Assistant Collector of Commercial Taxes, Patna, being the assessing officer, passed the order of assessment dated April 4, 1988, annexure 2 series, wherein he found the following figures: The petitioner raises a grievance before this court that the sum of Rs. 29,844.05....

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....assed on to the customer in the form of photography paper, use of chemicals, etc., is incidental and, therefore, is not liable to tax as a works contract. The following portion of the judgment states the law laid down by the Supreme Court in paragraph 13 of the judgment: "Thus, it is clear that unless there is sale and purchase of goods, either in fact or deemed, and which sale is primarily intended and not incidental to the contract, the State cannot impose sales tax on a works contract simpliciter in the guise of the expanded definition found in article 366(29A)(b) read with section 2(n) of the State Act. On facts as we have noticed that the work done by the photographer which, as held by this court in Kame's case [1977] 39 STC ....

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....¥€ दर से विक्री कर राशि - Rs.1671=28 Rs.273533-13 पर 15 की दर से अतिरिक्त करें - Rs. 2735=33 Rs. 4406= 61 Document 2 Wat अन्य कोई भी दाते नहीं है। अवार (sic) कर का निधारण निम्नत किया सकल विक्रय यति कर चुकन म....