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TMI Blog1963 (4) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... sketch as per the directions of his customers, After finishing the work he hands over the papers on which designs are drawn to his customers who in their turn get them printed and use them as cinema posters for their business. He has nothing to do with the preparation of the blocks from and out of the designs prepared by him or the printing of the designs. He also paints photos with suitable colours and gives colouring touches to the slides given to him by his customers. The Assistant Commercial Tax Officer, Adyar, treating him as a dealer called upon him to produce account books. The assessee represented to him that he was not maintaining any account books for his business but gave details of his income and expenditure for the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the orders of the Appellate Assistant Commissioner, Madras City, and refixed the taxable turnover excluding receipts on account of supply of slides and directed the Deputy Commercial Tax Officer, Adyar to give effect to the order by collecting the tax due. It is against this order the appellant prefers these appeals. After going through the facts in this case, we find that the appellant is only an artist. He is not carrying on any business as contemplated under the Act. Nor is he a dealer as defined under the Act. He is not selling any goods in the course of execution of a contract. There is no transfer of property involved in these transactions. He only gives his personal services in the production of a work of art. What is given to h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a contract is one for the sale of goods, or for work and labour to be rendered may depend on whether the primary intent is merely to provide for the delivery of goods, or whether the essential consideration is work and labour to be performed at the employer's instance and for his use rather than for the producer's benefit. The distinction has been made that, if the property is not such as the seller usually has on hand for sale and in existence at the time of the sale, but is made specially for the buyer and on his special order, the contract is one for work and labour, and not of sale; but that if the property ordered is exactly such as the seller makes and keeps on hand for sale to anyone, and no change or modification of it is made at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n concerned was not a dealer under the Act. The petitioner in that case is a well-known sculptor, artist and painter, who made and supplied two bronze casts, one of Mahatma Gandhi and the other named "Triumph of Labour", to two State Governments at a cost of Rs. 60,000 and Rs. 41,000 respectively. The question arose whether the petitioner was liable to sales tax on those transactions. The learned judge observed: Since reported at [1963] 14 S.T.C. 615. "Whether the transactions amounted to sales within the definition of the Act would have to be decided with reference to the terms in which a dealer has been defined and a sale has been defined by the Act. The primary element which, as I said, is lacking is the trade or commerce aspect in the t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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