2004 (2) TMI 702

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....n business is running a Photo Studio engaged in making Photographs, photo prints, enlargements, etc,. It is stated that the petitioner (M/s. Speedway Pictures (P) Ltd.,) carries on the trading activity under the name of 'PHOTO EMPORIUM' and developing and printing activity under the name of 'ANURAG STUDIO'. 2. In regard to assessment years 1990-91 to 1998-99, the petitioner filed its monthly and annual returns before the Assessing Authority and assessment orders were passed. In the course of assessments, the assessing authority levied tax under Section 5-B of the Act on the turn-over relating to processing of goods. 3. The Supreme Court rendered its decision in Rainbow Colour Lab vs. State of Madhya Pradesh (2000) 118 STC 9, holding that ....

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....ion 5B and demanding in all a sum of ₹ 1,72,748/- in terms of the said orders dated 14-11-2002, the first respondent also issued demand notices dated 5-12-2002 in regard to the year 1990-91 to 1998-99. 5. Feeding aggrieved petitioner filed W.P. Nos. 3218-3235/2003 for the following reliefs. (a) for quashing the circular No. 172/2002-03 dated 27-9-2002 issued by the first respondent. (b) To quash the nine re-rectification order dated 14-11-2002 relating to the years 1990-91 to 1998-99 and the consequential demand notices dated 5-12-2002. 6. When the said petitions were listed for preliminary hearing on 4-2-2003, the leaned single judge who considered the matter issued Rule nisi in regard to prayer (a). In regard to prayer (b), the ....

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.... entertained in spite of availability of an alternative remedy. In view of the above, W. A.3079 to 3096/2003 are allowed and the order of the learned single judge dated 4-2-2003 rejecting prayer (b) in WP No.3218/3235/2003 is set aside. 9. As a consequence both the prayers in W.P. Nos.3218-3235/2003 require to be considered. They are squarely covered by the decision of the this Court in GOLDEN COLOR LAB & STUDIO (ILR 2003 Kar 4883) wherein his court held as: "26. We are therefore of the view that in spite of the enunciation of law in ACC, Entry 25 has not stood revived or restores into the Sixth Schedule of the Act. Therefore the Authorities under the Act cannot levy tax under the Act in regard to transfer of property in goods involved in....