1971 (6) TMI 51 - HC - VAT and Sales Tax

Summary

The Bombay High Court dismissed the petition under section 34(2) of the Bombay Sales Tax Act, 1953, as the contract in question was determined to be for a work of art and not a sale of goods. The court found that the contract involved the skill of an artiste and upheld the Tribunal's decision without the need for a reference. The attempt to split the price between sale of goods and production of a work of art was unsuccessful. The petition was dismissed and the Rule discharged with costs.