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TMI Blog1969 (11) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the petitioner, it necessarily purchases photographic films, papers, chemicals, mounts, albums, etc. from other photographic dealers and makes use of them in the course of its profession or avocation. Its case is that it is not a dealer in photographic materials. The petitioner urges that taking of photographs is a work of art and not the result of a mere mechanical process. Skill is required in selecting suitable artistic angles, in making correct exposures, and also in the development of negatives with proper control of time and temperature, and in making enlargements of such photographs, if it becomes necessary, keeping an eye on composition etc. It is stated that the totality of the undertaking by the petitioner involves only labou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he past material produced by the assessee for the period as above. W.P. No. 1753 of 1965 is to quash the order of the Assistant Commercial Tax Officer, Mannady East Section, Madras, dated 30th March, 1965, by the issuance of a writ of certiorari. In W.P. No. 3014 of 1966 the petitioner is seeking for a similar writ, but to quash the summons dated 30th November, 1966, issued by the same officer in relation to the dealings or transactions of the petitioner. Learned counsel for the petitioner urges that on an overall consideration of the merits and the aspects of the transactions involved in by the petitioner it would appear that there is no element of sale in them, and as a matter of fact what is done by the petitioner in the course of its e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rks contracts, they should be dealt with as such irrespective of any other conspicuous feature present in them. We are of the view that the transactions in question, as in any other case, have to be viewed afresh in the light of the facts and material available on record and necessary inferences drawn therefrom as to their nature and character, in the light of the existing law. We are not therefore persuaded to agree to the contention of the learned counsel for the petitioner that the transactions in question ought to be ipso facto dealt with and treated as contracts of work and labour because they were viewed at some earlier point of time as such contracts. The other contention is rather attractive and interesting. The case of the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for he could secure the same from others. If he trades in such materials as well, it would add to his business convenience. But the fact remains that the vocation of photography is not interlocked or interlaced with his dealings in photographic materials. In the ultimate analysis the trade involves the production of a marketable commodity, though it may be of interest to particular persons concerned. We are however satisfied that a commercial activity is reflected in the entire process. It is not a case of work and labour. When a customer approaches a photographer and wants him to take a photograph and pays for it and the copies therefrom, no skill is involved, and even if involved, it bears an infinitesimally small proportion to the total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The entire case revolved on the essential fact that the court there was dealing with two pieces of art and sculpture and it is in the light of such facts the test referred to was laid by the learned Judge. In the instant case, however, though the photograph may be useful to the person who places an order for its production, yet as already stated, it is not a piece of art or the product of skill, but it appears to us to be the result of a mechanical process which a photographer indulges in at the behest of his customer. The case under review, however, squarely falls within the ratio of the decision of a Division Bench of our court in B.V. Bhatta v. State of Madras[1965] 16 S.T.C. 441. There the petitioner was having a photo house and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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