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TMI Blog2009 (1) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... the application of a dealer under section 22(1) of the Punjab General Sales Tax Act, 1948 has referred the following questions of law for the opinion of this court: "Whether, in the facts and circumstances of the case, the graphic art films are covered by item No. 6 of Schedule A of the Punjab General Sales Tax Act, 1948." Brief facts of the case are as under. The dealer is engaged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igher rate applicable to Schedule A items. After hearing the arguments, the Tribunal concluded that the graphic art films were liable to tax at 10 per cent as per entry 6 of Schedule A of the Act. The Tribunal rejected the argument that graphic art film was used as a printing material for printing newspaper, books, etc. The film is much slower and its thickness is more than the photographic films ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m other point of view. Before the Tribunal, the assessee has placed reliance on the Focal Encyclopedia of Photography, Volume II published by the Focal Press, London and New York, 1974 Edition. Quoting from page 1181 of the book, the argument has been raised as under: "The printing block used in photo mechanical reproduction process is made from the negative which is exposed in process came ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tives are produced. Therefore, it is not possible to conclude by any stretch of imagination that graphic art films would be covered by the expression photographic and other cameras and enlargers, lenses, films and plates. So according to entry No. 6 one item is covered by the expression "photographic and other cameras and enlargers" then after use of another item lenses/films and plates/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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