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TMI Blog1990 (9) TMI 307X X X X Extracts X X X X X X X X Extracts X X X X ..... e facts and circumstances of the case, the Tribunal was correct in law in interpreting that 'process camera' does not fall under the description of goods specified in item 6 of Schedule II to the Bengal Finance (Sales Tax) Act, 1941?" 2.. Reference at the instance of the Revenue, is directed against the order of the Tribunal dated 28th September, 1976, in Revision Case No. 830 of 1970-71. The revision was against an appellate order dated 20th April, 1970, modifying the order of assessment of the Commercial Tax Officer, Esplanade Charge, under section 11(1) of the BFST Act, 1941, relating to four quarters ending 30th September, 1965. 3.. As would be evident from the questions referred, the point of dispute relates to the question whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly raises the question whether photo process cameras come within the class of photographic cameras. To be precise, the question is whether they belong to the same general class of commodity. Incidentally, it may be mentioned here that if the contention of the Revenue is to be accepted, then the expression "other cameras" should have included cinematographic equipment including cameras as enumerated in item 5 of the Schedule. It would have been clearly unnecessary to specifically enumerate cinematographic camera, for according to the Revenue it might well have been comprehended within the category of other cameras as enumerated in item 6. Therefore, in our view, the point requires a closer examination. 6.. The Tribunal below found that ph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing is the same as in the case of photographic camera. Mr. De also argued that even though a photo process camera is not ordinarily used for the purpose for which a photographic camera is used, yet they cannot be held to be different merely from the point of view of the test of user. It may be mentioned here that photo process camera is used for the purpose of copying flat objects but it cannot be used to taking photographs of three dimensional objects. In support of the contention that the user test is not of much moment, reliance was placed in the case of Dongare v. State of Karnataka reported in [1990] 77 STC 462 (Kar). It was held in that case that the user test cannot be the sole test. It was further held that in the interpretation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing blocks used in the photo mechanical reproduction process are made from negatives which are exposed in a process camera-sometimes called a copying camera. The process camera is a permanent piece of equipment which is bolted down to the floor of the room or carried on runners which are bolted to the floor. The camera consists essentially of two vertical frames mounted on a set of horizontal rails. One frame carries the lens panel and the other the plate holder and the process screen. The photo process camera can be used for taking flat objects but cannot be used for taking photographs of three dimensional objects. It is not portable in the sense a photographic camera is. It is for all purposes a sort of copier used mainly for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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