2009 (3) TMI 937

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..... ommercial Taxes under section 94 of the Kerala Value Added Tax Act, 2003. The appellant, a dealer in photographic equipments, filed an application for clarification as to whether mini lab with it's accessories sold by them answers the description of machinery for photography covered by entry 83(60) of the Third Schedule to the KVAT Act. The Commissioner clarified against the appellant hold .....

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..... n the machinery is development of photographs from exposed films and digital chips by using photographic paper loaded in the machine. The computer attached to it controls the timing of exposure. The Commissioner in his order took the view that machinery for photography is the machine used for taking photographs, i.e., exposing the object to the film or to record the image in the digital chip. T .....

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..... the colour photo labs cannot develop and supply photographs from exposed films and recorded digital chips provided by customers. We are of the view that the equipment sold by the appellant for developing and printing of photographs answers the description of machinery for photography. However, we notice from the photocopy of the product produced in court that the appellant is supplying the mac .....

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