D P ROY CHOWDHURY Vs. STATE OF MADRAS

JUDGEMENT

(1.) THIS petition is for a direction to the respondent State to forbear from assessing the petitioner to sales tax in respect of two bronze casts, one of Mahatma Gandhi, and the other named "Triumph of Labour" which the petitioner made and supplied, the former to the Government of West Bengal at a cost of Rs. 60, 000 and the latter to the Government of Madras at a cost of Rs. 41, 000. For the year 1958-50, the Deputy Commercial Tax Officer, Saidapet, called upon the petitioner to furnish a return of his gross turnover and his accounts.

(2.) THE petitioner disclosed the transactions in relation to the two statues but averred before the Deputy Commercial Tax Officer that he was neither a dealer nor the transactions were sales for the purpose of the Madras General Sales Tax Act, 1939. THE petitioner also stated that if at all, the transactions amounted to works contract not involving any element of taxable sale. THE Deputy Commercial Tax Officer by his notice dated 28th April, 1960, intimated the petitioner that the work he had undertaken was not works contract but the transactions attracted liability to sales tax.

(3.) MR. G. Ramanujam, learned counsel for the petitioner, urges that the view of the Deputy Commercial Tax Officer, as mentioned above, is wrong and cannot be supported. The learned counsel says that the petitioner in relation to the two transactions could hardly be regarded as a dealer as defined in the Act, nor the transactions be supposed to be sales again as defined. It is further contended that, in any case, the two transactions are no more than works contract not liable to tax.It is not in dispute that the petitioner is a well-known sculptor, artist and painter. It is stated in the affidavit in support of the petition, that till recently the petitioner had been the Principal of the Government School of Arts, Madras, and that after his retirement, at the request and persuasion of some of his admirers, he had been preparing some statues as desired by them on a fixed remuneration.