2010 (7) TMI 952

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.... petition is directed against three orders of the learned assessing officer and the consequent demand notices for the periods 1986-87, 1989-90 and 1990-91, whereby the photographs taken by the petitioner of various customers on payment as a commercial artist in his studio in the township of Patna were treated to be works contract within the meaning of section 3 of the Bihar Finance Act, 1981 (here....

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....to sales tax within the meaning of the Act. He relies upon the judgment of the Supreme Court in Rainbow Colour Lab v. State of Madhya Pradesh reported in [2000] 118 STC 9 (SC). The petitioner had also submitted returns for the period 1989-90, and the following figures were determined by the learned assessing officer: The petitioner raises a grievance before this court that his commercial activit....

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....r Lab v. State of Madhya Pradesh reported in [2000] 118 STC 9 (SC), wherein it has been held that the job of photography cannot be taxed as a works contract. Property being passed 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 S....