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TMI Blog2024 (12) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... that the petitioner is liable to tax in respect of photography. Since the question of liability to tax on photography is decided in the affirmative, the question that remains is the quantum of tax, which would depend on the value of materials involved in the execution of works contract. The same is essentially a question of fact, which is appropriate for the Appellate Authority to decide. Liberty is granted to the petitioner to file an appeal before the Appellate Authority, if so advised, on the limited ground, of determining the extent of the value of the materials involved in the execution of works contract, within a period of three (3) weeks from the date of receipt of a copy of this order. The Writ Petition stands disposed of. - Hono ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng exemption on the sum of Rs. 33,50,734/- as representing job receipts for the digital photography work. The levy of tax was primarily challenged by placing reliance upon the decision of this Court in the case of M/s.Rajeswari Colour Lab Vs. Commissioner of Commercial Taxes, Chennai in W.P.(MD).Nos.8091 to 8094 of 2013 dated 05.08.2019 , wherein, it was held that digital photography is only labour work. Reliance was also sought to be placed on the following judgments of the Supreme Court before the Appellate Authority: (i) The Assistant Sales Tax Officer and others Vs. B.C.Kiame, (1977) 39 STC 237 (SC) (ii) Associated Cement Companies Ltd. Vs. Commissioner of Customs, (2001) 124 STC 59 (iii) Imagic Creative Private Limited Vs. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded the matter back to the Assessing Officer to re-examine the claim of exemption on a turnover of Rs. 33,50,734/- representing sums collected towards photography charges and to tax the goods element involved in respect of the above transaction. The relevant portion of the order passed by the Appellate Authority is extracted hereunder: Hence, it is submitted that the reliance placed by the appellant dealers TVL Photo Park on the judgement delivered by the Hon ble Madras High Court (Madurai Bench) in the case of M/s, Rajeswari Colour Lab Vs Assistant Commissioner (CT) Trichy in W.P. No. 8091 to 8094 of 2013, dated 05.08.2019 is not acceptable since the issue had been decided in a different way by the Hon'ble Apex Court in the case of M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also remand back to the Assessing officer for fresh consideration as per law. In the result, the above said appeal is Remanded. 3. Pursuant to the above directions of the Appellate Authority, the impugned order of assessment has been made. The impugned order would reveal that a notice was issued to the dealer mentioning the following defects, viz., purchase suppression and assessment of exempted turnover. However, the impugned order records that no reply was filed by the petitioner and thus, the sales suppression, which was originally arrived at Rs. 41,00,951/- was confirmed. While dealing with the claim of exemption on photography the impugned order has treated the same to be works contract and has treated a sum of Rs. 33,50,734/- as rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), held that taxes cannot be levied on the value of the goods, which stood transferred in the execution of contracts for photography. The above judgment was reversed by the Supreme Court in the case of Associated Cement Companies Ltd. Vs. Commissioner of Customs, (2001) 124 STC 59. Subsequent thereto, the Supreme Court, in Pro Lab 's case, again re-confirmed the position that the goods involved in the execution of photography would be liable to sales tax/VAT. That being the position, the challenge to the impugned order of assessment on the ground of lack of jurisdiction cannot be sustained. 6. On perusal of the impugned order of assessment, this Court finds that no reply was even submitted by the petitioner pursuant to the order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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