JOHNY JOSEPH Vs. STATE OF KERALA

JUDGEMENT

(1.) This revision petition is filed questioning the legality or otherwise of the orders passed by the Sales Tax Appellate Tribunal in T. A. No. 552 of 2002 dated April 29, 2003. The assessment year in question is 1988-89.

(2.) The assessee is engaged in the business of running a photo processing lab. According to the assessee, his activity is confined to taking of photographs of customers and delivering their photographs. This activity, according to the assessee, is a skilled labour, which is not exigible to tax.

(3.) The assessee had filed his annual returns before the assessing authority. The same is rejected by the assessing authority. After such rejection, the assessing authority had issued a pre-assessment notice, proposing certain turnovers to be exigible to tax under the Kerala General Sales Tax Act, 1963 (hereinafter referred to as "the Act"). The view of the assessing authority is that the activity of the assessee would come within the meaning of the expression "works contract" and accordingly, had levied tax on the taxable turnover of the assessee. Aggrieved by the said order, the assessee had carried the matter in an appeal before the first appellate authority. The first appellate authority had allowed the appeal and had issued certain directions to the assessing authority to re-do the assessment in accordance with law and in accordance with the observations made in the course of the order.